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Period for which payment or settlement

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Sure to read today's article. Purchase of services from abroad and VAT Import of services – definition Import of services and registration for VAT-EU Import of services – VAT tax obligation Import of services – moment of deduction of input VAT Settlement of  Example Mrs. Ilona produces artistic jewelry and is looking for foreign markets. For this purpose, it commissioned a German company to The holder of the NIP-EU tax identification number will be visible in VIES, which is the EU database of entrepreneurs registered for VAT-EU Import of service.

VAT tax obligation As we have already established, the obligation to settle the import of services lies with the service recipient, i.e. the entrepreneur purchasing the service. If we assume that the service is purchased by a phone number list Polish entrepreneur, he or she must know the rules for settling the import of services, and therefore, first of all, the moment when VAT tax liability arises. Establishment of tax liability – import of services Tax liability arises on general principles: upon performance of the service, upon partial performance of the service for which payment was specified, upon receipt of all or part of the payment.



If the service is provided in billing periods, at the end of each has been established until the service is completed If a service is provided continuously for a period longer than one year and for which no payment or settlement deadlines expire in connection with its provision in a given year, it is deemed to have been provided at the end of each tax year until the provision of the service is completed. Example Mrs. Marzena purchased a license from a foreign company for an IT program, which she settles in a quarterly settlement period. In such a case, the tax obligation will arise at the end of the last day of the month ending the quarter, for example for the first quarter it will be March . Example Mr. Paweł purchased a transport service from a French company and paid an advance payment of EUR on April , the service was performed on May along with the payment of the remaining amount of EUR . In such a case, tax liability will arise on two dates: April and May.


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