Reverse charge for non-established companies

Polish reverse charge for non-established companies

We refer to domestic reverse charge for non-established companies when we speak about supplies of goods made by a foreign non-established company that are located in Poland at the moment of the sale. We also refer to this reverse charge in case of a supply of services made by a foreign business when such supply is in the Poland according to special place of supply rules (e.g. services related to immoveable property, catering, or others).

Services

• Supplier requirements: Not established in Poland (irrelevant if the supplier is registered for VAT or not)
• Customer requirements: Established and VAT registered in Poland
• Scope: Supplies of services located in Poland according to exceptional place of supply (i.e. exceptions to the B2B rule).

Goods

• Supplier requirements: Not established and not VAT registered in Poland
• Customer requirements: Established and VAT registered in Poland
• Scope: Supplies of goods made in Poland

Source Marosa