Many people must remember about their obligations in this area. When providing construction services outside Poland the entreprenr is oblig to Issue a invoice if another entreprenr is a party to the transaction with the annotation “reverse charge” Keep records that include the name of the service the value of the service excluding and the moment of tax liability Show such a transaction in . As follows from the explanations to the declarations includ in the regulation on the detail scope of data contain in tax returns and records in the field of tax on goods and services when calculating the amount of tax due in activities should also.
Be includ supplies of goods
Provision of services perform outside the territory of Poland in relation to which the entreprenr is entitl to a ruction of the tax due or a refund of the input tax The provision of construction services does not require reporting their – summary information if they philippines photo editor were perform within the territory of the Union. In accordance with – regulations only services to which Art. applies are includ. b of the Act and construction services are includ in Art. e of this Act. How to settle construction services provid by a Polish subcontractor to a Polish contractor on a foreign property.
Things start to get complicat
When construction services are outsourc to a subcontractor. The same provisions of the Act as those applicable to the contractor will apply to the services provid by the subcontractor Article e . In such a case the Polish entreprenr acting as a contractor should Optin List not assign the obligation to settle to the investor in another country. Polish regulations do not expressly state how such a transaction should be settl but one thing is certain it should be settl in a country other than Poland. In one of the tax interpretations of August.