Post by account_disabled on Dec 13, 2023 10:15:51 GMT
Of the VAT Act. This means that the ta is paid by the service recipient in his her country where has its registered office or permanent place of business where the services are provided for a permanent place of business or permanent place of residence or stay if it does not have a registered office or permanent place of business . This is the so-called " reverse charge " principle . Eample Mr. Marcin provides repair services for construction equipment. He repaired a concrete mier belonging to an entrepreneur in Germany. The service was performed.
In a workshop in Poland. In this situation Art. b section of the VAT Act. in Poland for philippines photo editor an EU contractor will be subject to taation in the country of residence of the service recipient . in Germany. The entity obliged to settle VAT will be the purchaser of the service. A Polish entrepreneur issues an invoice without VAT and with the phrase "reverse charge.
Services provided to persons who are not tapayers do not own companies . In the case of providing a service to persons who are not tapayers do not have a company Art. c of the VAT Act. That is the place of taation of the service is the place where the service provider has its registered office or permanent place of business where the services are provided for a permanent place of business or permanent place of residence or stay.
In a workshop in Poland. In this situation Art. b section of the VAT Act. in Poland for philippines photo editor an EU contractor will be subject to taation in the country of residence of the service recipient . in Germany. The entity obliged to settle VAT will be the purchaser of the service. A Polish entrepreneur issues an invoice without VAT and with the phrase "reverse charge.
Services provided to persons who are not tapayers do not own companies . In the case of providing a service to persons who are not tapayers do not have a company Art. c of the VAT Act. That is the place of taation of the service is the place where the service provider has its registered office or permanent place of business where the services are provided for a permanent place of business or permanent place of residence or stay.