There are a number of exceptions

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Import of services - active VAT payer Settlement of import of services - VAT taxpayer exempt Purchase of services from abroad and VAT – summary Many entrepreneurs purchase various types of programs or applications online, often without realizing how such a purchase should be settled under tax regulations. Very often, such transactions may involve the obligation to register for VAT-EU. In today's publication, we will describe the topic of purchasing services from abroad and accounting for them in VA.

Enjoy reading. Import of services – definition The definition of import of services is included in the VAT Act and you can read there: The concept of import of services means the provision of services for which the phone number list service recipient is a taxpayer When importing services, the following conditions must be met: the service provider service provider does not have a registered office or permanent place of business in Poland, the purchaser of the service service recipient has the status of an entrepreneur and has.



A registered office or permanent place of business in Poland. Both conditions must be met jointly  to the general rule, which are listed in the VAT Act. The linked publication describes the export of services, but on the other hand it is the import of services and the same taxation rules apply. This means that in some cases the import of services will not have to be settled by a Polish entrepreneur, which we also write about here If the statutory conditions are met, VAT on the import of services is settled by the service recipient, regardless of whether the service is purchased from the territory of the EU or from outside the Tax Office.