When is a ticket an invoice
The place of departure is Poland and the place of destination is GB, so a % VAT rate also applies in this case. Example A Polish entrepreneur imported goods from the United States to Poland. In such a case, transport is included in the tax base for import VAT. The invoice issued for the transport service will have a % rate based on the provisions of the VAT Act. Example A company from Poland commissioned a German company to transport goods from Germany to Poland. In this case, we are dealing with intra-Community transport, the place of provision of the service is Poland.The buyer will settle VAT under the reverse charge method at the rate of % the place of taxation is Poland applicable philippines photo editor to transport within the EU. Example A Polish entrepreneur ordered the transport of his goods from Iceland to Turkey - both non-EU countries, the route runs through the territory of Poland at some point, then we are dealing with transit that is taxed at % VAT. Taxation of transport services – summary Taxation of transport services in VAT is a complex topic. As a rule, we deal with domestic, intra-EU and international transport. The VAT Act and the regulation on the application of reduced VAT rates describe the taxation rules in quite detail.
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The goods transport service may be taxed at a basic rate of % and a reduced rate of %. However, to apply the % rate, you need to carefully analyze whether the applicable regulations allow it. Please remember that this is a preferential rate, so the entrepreneur who uses it will have additional obligations related to proper documentation of the transport service provided. In the case of domestic and intra-EU transport, a rate of % will apply, while for international transport it will be.
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