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本帖最後由 Joita9865 於 2023-10-9 14:15 編輯
The place of provision of transport services is: Place of supply of services under general principles In the case of providing services to an entrepreneur, the place of supply is the place where the company purchasing the service service recipient has its registered office. Place of service provision on special terms Transport performed entirely outside the territory of the EU If the entrepreneur purchasing the service has his registered office or permanent place of business or permanent place of residence or usual place of residence in the territory of Poland.
The place of provision of the transport service is the territory of a country located outside the EU. Transport performed entirely philippines photo editor within the territory of Poland If the entrepreneur to whom the service is provided has a registered office or permanent place of business or permanent place of residence or usual place of residence in the territory of a third country , the place of provision of the transport service is the territory of Poland Taxation of goods transport services in VAT VAT rates for goods transport services will depend on the type of transport domestic, intra-EU or international. VAT rates for goods transport services: Type of transport service VAT rate Domestic and intra.

Community transport service % International transport service on general terms - based on the provisions of the VAT Act % International transport service – based on the provisions of the Regulation on reduced rates % In the cases described below: domestic transport – entirely carried out within the territory of Poland, provided that it is part of the international transport service , intra-Community transport of goods, if this transport is part of an international transport service, If the transport is performed entirely outside the territory of Poland and the entrepreneur to whom the service is provided.
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