- Polish entrepreneur purchased goods from a Czech company exempt from VAT in the Czech Republic
- The Czech company is not registered as a VAT taxpayer in the EU
- The goods were transported by the entrepreneur from the Czech Republic to Poland
- The purchase was documented with a Czech invoice
- The entrepreneur used a Polish VAT UE number, while the Czech company used a Czech VAT number
- Payment for the goods was made by transfer
- The entrepreneur calculates income tax using the linear tax method and VAT and PIT advances on a monthly basis
Source: podatki.gazetaprawna.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.