- 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
Latest Posts in "Poland"
- Non-alcoholic wine and energy drinks with 23% VAT?
- Giving and purchasing promotional gifts, sometimes inclusive of VAT
- No VAT Applies Without Direct Reciprocal Service, Court Rules on Film Production Funding
- KSeF for Small Businesses: Who Qualifies for the Postponement and When Does It Apply?
- Municipality Can Deduct VAT on Swimming Pool Using Its Own Method, Court Rules
