- For legal services provided to a business client from another EU country (B2B), the correct technical designation in KSeF is NP2.
- The place of taxation is the country where the client (service recipient) is established, not Poland.
- The Polish service provider issues an invoice without VAT, with a note about the reverse charge mechanism; the VAT obligation shifts to the buyer in their country.
- This approach is confirmed by Polish tax authorities and consistent with established interpretations.
- Proper reporting in KSeF requires using the NP2 code for such intra-EU service exports.
Source: prawo.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.
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