- Polish taxpayer provided transportation services for goods from Ukraine to Poland
- The service can be considered international transportation and may be subject to a 0% VAT rate
- The determination of the place of service is based on the general rules of the VAT law
- The service is subject to VAT in Poland since the buyer is a Polish taxpayer
- International transportation services are generally subject to a 0% VAT rate
- Certain conditions must be met for the 0% VAT rate to apply, including the possession of transportation documents and customs confirmation for imported goods
- The service should be reported in the appropriate fields of the JPK_V7 file for VAT purposes
- If the conditions for the 0% VAT rate are not met, the service is subject to a 23% VAT rate and should be reported accordingly in the JPK_V7 file.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
