VAT – reverse charge

Taxpayers often acquire services from foreign entities. Under VAT regulations, such transactions are subject to the reverse charge mechanism, which shifts the obligation to account for VAT to the service recipient. This means that the taxpayer, as the purchaser, must analyse and settle VAT as if they were the service provider.

Consequently, any VAT risks resulting from incorrect reporting of these transactions rest solely with the purchaser. In practice, taxpayers often face uncertainties regarding the proper VAT treatment of services acquired. These typically concern the determination of the place of supply, the moment when the VAT obligation is triggered, and the applicable VAT rate.

Our offer:


We provide comprehensive support in analysing services acquired from foreign contractors, including verifying:

  • the service provider’s status (VAT taxpayer or non-taxpayer);
  • the place of supply of the service (Poland or outside Poland);
  • the moment when the VAT obligation arises in relation to the service acquired;
  • the applicable VAT rate for the service purchased;
  • the taxable base for VAT purposes;
  • the correct reporting in VAT registers and JPK files.
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Szymon Raut

An expert in VAT and the implementation of the National e-Invoice System. He advises clients in the financial, electronics, manufacturing, retail, and nonprofit sectors.