Serwis informacyjno-usługowy dla przedsiębiorcy

Records of services provided abroad

Service providing taxpayers, whose service is conducted out outside the territory of their country, are required to carry out additional tax records on those operations. These services are not entered to records of the sales, as they are not subject to taxation.

The records shall cover both the services provided to customers registered or established in another EU country (shown in the summary information) and the services provided in relation to the entities of third countries.

The records should contain such information as: the name of the service, the value of the service without VAT or a similar tax. It would be good to indicate also the date of performance of the services, and provide data to the recipient.

In the case of services provided abroad, they should be included in the records according to the date in which they would be subject to taxation, if they were provided in Poland.

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