Post by account_disabled on Dec 13, 2023 7:43:40 GMT -2
The import of services of course gives rise to tax liability and taking into account the fact that the place of provision of services is the territory of the Republic of Poland the service is recorded and the tax is settled in Poland. The tax base is determined from the amount that the service provider is to receive from the service recipient. It includes not only taxes customs duties commissions but also all other fees and charges arising from the contract.
Accounting importu usług.jpg Intra Community purchase of services and import of services The Act on Tax on Goods and Services also defines the concept of intra Community acquisition of goods which in accordance with Art. section should be understood as the acquisition Email Marketing List of the right to dispose as owner of goods which as a result of the delivery are shipped or transported to the territory of a Member State other than the territory of the Member State of commencement of shipment or transport by or on behalf of the person making the supply or the purchaser of the goods.
It is worth mentioning here that an important difference between the import of services and the intra Community acquisition of goods is the territorial scope in the first case we are talking about the import of services from around the world in the second case about physical products from the EU. VAT accounting and settlement are identical. Import of services and VAT In the case of import of services the tax obligation arises on the date of provision of the service which means that the service should be recorded on this date. If the service is provided in stages it should be recognized in the books in a similar way tax liability arises when partial or full payment is received.
Accounting importu usług.jpg Intra Community purchase of services and import of services The Act on Tax on Goods and Services also defines the concept of intra Community acquisition of goods which in accordance with Art. section should be understood as the acquisition Email Marketing List of the right to dispose as owner of goods which as a result of the delivery are shipped or transported to the territory of a Member State other than the territory of the Member State of commencement of shipment or transport by or on behalf of the person making the supply or the purchaser of the goods.
It is worth mentioning here that an important difference between the import of services and the intra Community acquisition of goods is the territorial scope in the first case we are talking about the import of services from around the world in the second case about physical products from the EU. VAT accounting and settlement are identical. Import of services and VAT In the case of import of services the tax obligation arises on the date of provision of the service which means that the service should be recorded on this date. If the service is provided in stages it should be recognized in the books in a similar way tax liability arises when partial or full payment is received.