Exclusion of court revok the issu interpretation for reconsideration taking into account the arguments set out in the judgment on the comprehensive provision. The movement of equipment from Poland to the territory of another country will not be treat as WDT As for the movement of materials there is an opinion that it is non-transactional WDT or element of a comprehensive service How to settle on the purchase of construction services perform on real estate in Poland by a foreign contractor? Previously we describ a situation in which a company from Poland provides services on a property locat abroad.
However Exclusion of will now refer
To the opposite event namely that a foreign company will provide construction services on a property locat in Poland. In principle the settlement will look identical with the only difference that will have to be report in submitt to the Polish tax office. settlement on philippines photo editor construction services provid by a foreign company on real estate in Poland If the service is provid to a Polish entreprenr he will be oblig to settle The service will be settl on the basis of an invoice issu by a foreign entity with the annotation “reverse charge” If the service will be provid to a natural person not running a business the foreign entreprenr must determine whether he is oblig to register for in Poland and settle.
Example Company
A from the Czech Republic sign a contract with Polish company B for the renoion of a company building locat in Poland. In this case entreprenr A from the Czech Republic Marketing List will issue an invoice without with the annotation “reverse charge” and company B from Poland will settle this transaction on the same terms as the import of services . Example A company from Germany undertook the construction of a house in Poland for a person who does not run a business.
