- Carpet installation services provided in a hotel located in Croatia by a Polish company are not subject to Polish VAT, as the taxation occurs at the location of the property, which is Croatia.
- When a Polish VAT-registered company provides these services to another Polish company without a permanent establishment in Croatia, the services should be taxed and settled based on Croatian VAT regulations.
- In the invoice issued for such services, the Polish company should indicate “NP” (not subject to taxation) and include the “reverse charge” notation, reflecting the proper VAT treatment for services related to real estate located abroad.
Source Prawo
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