Foreign invoice in JDG - services, WNT, WDT and export in 2026 — in Poland

Name the transaction first

• B2B service for an EU company - the place of performance rule from Art. 28b of the VAT Act,
• WDT - goods are moved from Poland to another EU country,
• WNT - the goods are moved from another EU country to Poland,
• export of goods - goods leave the EU,
• import of goods - goods enter the EU from a third country,
• import of services - a Polish entrepreneur purchases a service for which he settles Polish VAT himself.

These categories have different invoices, documents and reporting.

B2B service for a company from another EU country

In a typical B2B service, the place of supply is the buyer's country of residence. The Polish service provider then does not report Polish VAT, and the tax is settled by the buyer.

The invoice usually includes:

• website data,
• EU VAT numbers of the seller and buyer,
• date and invoice number,
• description and value of the service,
• the note "reverse charge" or "reverse charge".

Before issuing an invoice, check the contractor number in VIES. Save the verification result.

When Art. 28b is not enough

The general rule has exceptions. The following services are settled differently:

• related to real estate,
• transport and admission to events,
• restaurants and catering,
• short-term rental of means of transport.

Therefore, not every invoice for a foreign company is automatically a "reverse charge".

VAT-UE: monthly, not quarterly

VAT-EU summary information is submitted electronically by the 25th day of the month following the month in which the reported transaction occurred.

VAT-EU may include, among others:

• WDT,
• WNT,
• specific B2B services provided to EU contractors, which are settled by the buyer.

This is not a declaration for VAT payment. The import of services itself is also not automatically included in the VAT-EU summary information.

Registration for VAT-EU is reported on the VAT-R form. An entrepreneur benefiting from VAT exemption in Poland may also need it.

WNT - purchase of goods from the EU

In the case of WNT, the Polish buyer shows the VAT due in Poland. The right to claim the same amount as input VAT depends on the general conditions for deduction.

Therefore, the sentence "VAT always resets to zero" is incorrect. The tax may be neutral in the case of an active taxpayer using the purchase for taxable activities, but it does not have to be neutral in the case of an exempt taxpayer or in the case of a purchase without the right to deduct.

ICT threshold for selected buyers

WNT is not unconditionally taxed in all cases. For some purchasers, including taxpayers performing only exempt activities and legal persons who are not taxpayers, there is an annual threshold of PLN 50,000**. There are also transactions exempt from this simplification, for example those relating to new means of transport and excise goods.

The status of the buyer, type of goods and use of the EU VAT number must therefore be checked before posting.

WDT - sale of goods to the EUThe 0% rate for WDT requires compliance with statutory conditions, in particular:

• movement of goods from Poland to another EU country,
• correct status of the buyer and EU VAT number,
• having documents confirming export,
• correct disclosure of the transaction.

Lack of documents in due time may change the way sales are reported. The 0% rate is not the same as VAT exemption.

Export of goods outside the EU

The export of goods may benefit from the 0% rate if the export outside the EU has been confirmed by a document from the competent customs authority.

An invoice alone for a contractor from the USA or Great Britain is not enough. What matters is the actual export of goods and customs documentation.

“Export of services” is a colloquial term. In the case of services, the place of supply is determined according to the applicable VAT rule. The rules for exporting goods do not automatically apply.

Import services

Import of services occurs when a Polish entrepreneur purchases a service from a foreign contractor and, in accordance with the rules of the place of supply, has to settle VAT in Poland.

The buyer reports the VAT due. The deduction of input VAT depends on the right to deduct - reverse charge is not always neutral.

A taxpayer exempt from VAT may be obliged to pay tax and submit VAT-9M. However, you should not submit zero VAT-9M for each month just because the company is registered for VAT-EU.

Exchange rate for PIT

Revenue in foreign currencies is generally converted at the average NBP exchange rate from the last business day preceding the day of obtaining the revenue.

This is not automatically the rate on the day you receive payment. A later payment at a different exchange rate may result in tax exchange rate differences.

Similarly, the cost expressed in currency is converted at the exchange rate from the last business day preceding the date of incurring the cost, determined in accordance with PIT rules.

Exchange rate for VAT

For VAT, the date of the exchange rate is related to the moment of tax liability and specific rules for converting the tax base. You should not mechanically use the rate from the payment date.

Additional rules may apply to invoices issued before tax liability arises. For a specific transaction, check the date of delivery, service, invoice issuance and possible advance payment.

JPK_V7 instead of VAT-7

Active taxpayers report ICT, import of services and other foreign transactions in the appropriate parts of JPK_V7M or JPK_V7K. A separate VAT-7 declaration is no longer required.

VAT-UE is separate summary information and does not replace JPK_V7.

KSeF and a foreign contractor

The simplification "every foreign invoice is outside the KSeF" is incorrect. The scope of KSeF depends primarily on the status of the issuer, its registered office or permanent place of business and the type of invoice.

If a given invoice and the Polish issuer are subject to the mandatory KSeF, the invoice for the foreign buyer is generally issued in the system. A buyer who does not use KSeF must be provided with an invoice in the agreed form and access to the data required by law, including the appropriate QR code, when required.In turn, a purchase invoice from a foreign supplier who does not have an appropriate registered office or permanent place in Poland will usually not be issued in the Polish KSeF.

The most common errors

1. Using the exchange rate from the date of payment as the PIT income exchange rate.
2. Filing VAT-EU quarterly instead of monthly.
3. Assuming that ICT or service imports are always neutral.
4. Confusing the 0% rate with exemption.
5. Treating each foreign service as Art. 28b.
6. Assumption that all invoices with a foreign contractor are outside KSeF.
7. No transport or customs documents for the 0% rate.

Sources

• Podatki.gov.pl - intra-Community transactions
• Podatki.gov.pl - VAT-EU summary information
• Podatki.gov.pl - KSeF
• VIES - EU VAT number verification
• NBP - average exchange rate table

Do you have several types of foreign transactions?

Oxyok organizes documents and settlements of JDG with WNT, WDT, import of services and foreign sales. Accounting costs from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. In foreign transactions, the result depends, among other things, on the status of the parties, the type of service, transport and the right to deduct VAT.