Import of services

Import of services – is the provision of services, in respect of the performance of which taxable is the recipient of the services, referred to in Article 17 of the Polish VAT Act, paragraph 1, subparagraph 4; ie legal persons, organisational entities without a legal personality and natural persons being recipients of services provided by taxpayers not having their registered office, a place of ordinary residence or a fixed establishment within the territory of the Country.