Export of services means the provision of services by a Polish company or entrepreneur to buyers or customers from other countries and is usually associated with reverse charge, when the obligation to pay VAT is transferred to such buyers or customers of the service. Some conditions for reverse charge of VAT are described below.

Export of services or, more precisely, the provision of services to customers from other EU countries or outside the EU, means that such services are not subject to VAT for Polish companies and entrepreneurs. In this case, the sale of the service is documented by issuing an invoice with the inscription "reverse charge" and without the amount of VAT payable, i.e. the transfer of the obligation to pay the tax to the foreign customer / buyer of the service.

The main criterion for issuing an invoice with reverse charge of VAT is the place of sale / delivery of services, i.e. the place of registration of the foreign counterparty's activities or its place of permanent residence in a country other than Poland.

Other conditions for applying VAT reverse charge for Polish taxpayers include:

• registration as an active VAT payer,
• registration as an EU VAT payer – when conducting transactions with buyers or sellers of services from the EU.

Buyers must meet the same conditions, the main one being the place of sale / supply of services; an explanation is provided at the link.

Detailed information on VAT reverse charge in foreign transactions is available on the portal.

Within the VAT reverse charge, when importing services into the EU or from outside the EU, such a service is generally subject to VAT in Poland.