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Reverse Charge System

According to Polish VAT Act, the reverse charge may be applied in case of:

  1. persons purchasing services, provided that the following conditions are met jointly:
  1. the service provider is a taxable person who does not have a place of business and a fixed place of business in Poland, and in the case of land related services to land, this taxpayer is not registered for Polish VAT,
  2. the recipient is:
  • in the case of services to which general rule on services shall be applied – the taxpayer registered or obliged to register for VAT in Poland,
  • in other cases, the taxpayer having its registered office of business or a fixed place of business in Poland and registered or obliged to register for Polish VAT
    1. persons purchasing goods, provided that the following conditions are met jointly:
  1. the person delivering the goods in Poland is a taxpayer who is neither established or having a fixed place of business in Poland, and in the case of supplies of goods other than gas in gas system, electricity in electric power system, heat or cooling energy through the distribution network of heat and cooling, the taxpayer is not registered for Polish VAT.
  2. a buyer is:
  • in case of purchasing gas in gas system, electricity in electric power system, heat or cooling energy by distribution network – subject is registered for Polish VAT
  • in other cases- taxpayer, which is referred in article 15, established or having a fixed place of business in Poland is registered for Polish VAT

delivery of goods is not made as part of distance sale in or to Poland;