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I sell from Poland to private individuals in the EU (online shop or online services)

DESCRIPTION: You sell goods from Poland to consumers in other EU countries as distance sales from the territory of Poland. In practice, this means sending goods from a warehouse in Poland to a private individual in another EU country.

Example (Polish business): You operate an online shop in Poland and send parcels with goods to private individuals in Germany, France and Italy. The customer is a consumer and does not provide an EU VAT number.

I sell from Poland to private individuals in the EU (online shop or electronic services)

DESCRIPTION: You sell goods from Poland to consumers in other EU countries (B2C) or provide telecommunications, broadcasting or electronic services, such as online courses or access to software. The goods or service originate in Poland, and you account for VAT under the WSTO rules or through the OSS procedure.

Example (Polish business): You operate an online shop in Poland and send teas or supplements from a warehouse in Poland to private individuals in Germany, France and Italy. The customer is a consumer and does not provide an EU VAT number.

Sale to a related entity (family, partners, related companies)

DESCRIPTION: Use this when you and the buyer are related within the meaning of income-tax regulations, for example through capital, personal or family links, and the total settlement value with that party exceeds PLN 15,000 gross.

Example (Polish business): As the owner of a Polish company, you sell a service or goods to a company in which you are a shareholder or management-board member. You issue an invoice for PLN 30,000 gross and mark it with the TP code.

Intra-Community acquisition in a simplified triangular transaction where I am the second taxpayer

DESCRIPTION: Use this when, as a Polish company, you are the second taxpayer in a simplified triangular transaction and make an intra-Community acquisition of goods. The goods arrive in Poland from another EU country and you then resell them as part of that transaction.

Example (Polish business): A German company sells goods to your Polish company, and you immediately resell them to a Czech company. The goods physically arrive at a warehouse in Poland, and your acquisition from Germany is an intra-Community acquisition by the second taxpayer, marked TT_WNT.

Simplified triangular transaction where I am the second taxpayer and sell goods abroad

DESCRIPTION: Use this when, as a Polish company, you are the second taxpayer in a simplified triangular transaction and supply goods outside Poland. The goods travel directly from the first supplier to the final recipient in another EU country, bypassing Poland.

Example (Polish business): A French company sells goods to your Polish company, and you sell them to a German company. The goods travel directly from France to Germany and do not enter Poland. Your sale to the German company is a triangular transaction by the second taxpayer and should be marked TT_D.

Travel services accounted for under the margin scheme (travel agency)

DESCRIPTION: This applies to travel services accounted for under the special margin scheme in accordance with Article 119 of the VAT Act. Tax is calculated on the margin, meaning the difference between the amount received from the customer and the costs of services purchased from other entities.

Example (Polish business): You operate a travel agency in Poland and sell a customer a package covering flights, accommodation and meals, accounted for under the VAT margin scheme. Mark such an invoice with the MR_T code.

Sale of second-hand goods, works of art, collectors' items or antiques under the margin scheme

DESCRIPTION: Use this when you sell second-hand goods, works of art, collectors' items or antiques and account for VAT under the special margin scheme in accordance with Article 120 of the VAT Act. VAT is calculated on the margin rather than the full selling price.

Example (Polish business): You operate a used-car dealership or a second-hand electronics shop. You buy goods from private individuals and resell them under the VAT margin scheme. Mark sales invoices with the MR_UZ code.

Import of goods from outside the EU under procedure 42 and immediate shipment to another EU country

DESCRIPTION: You import goods from outside the European Union into Poland under customs procedure 42 and, immediately after customs clearance, send them to a customer in another EU country as an intra-Community supply of goods. VAT on that supply is accounted for in the recipient's country.

Example (Polish business): You import a batch of spices from India through the port of Gdańsk under procedure 42 and then send the entire batch to a customer in the Netherlands. Mark the sale to the Dutch customer as I_42 in the records.

Import of goods from outside the EU under procedure 63 and shipment to another EU country after release from storage

DESCRIPTION: Goods from outside the European Union enter customs procedure 63 in Poland, for example in a customs warehouse. After release from the warehouse, you send them to a customer in another EU country as an intra-Community supply of goods and mark the supply with code I_63.

Example (Polish business): You import electronic components from South Korea into a customs warehouse in Poland under procedure 63 and then send them from the warehouse in Poland to a customer in the Czech Republic. Mark the sale to the Czech Republic as I_63 in the records.

I issue a single-purpose voucher in my own name (SPV)

DESCRIPTION: You issue a voucher or gift card for which, at the time of sale, the specific service or goods covered and the applicable VAT rate are already known. The customer buys the voucher from you and redeems it with you, and the transaction is accounted for under the rules for a single-purpose voucher.

Example (Polish business): You operate a massage salon and sell vouchers for a specific massage at a fixed price and VAT rate. Customers can redeem the voucher only at your salon. Mark sales of such vouchers with code B_SPV.

I redeem a single-purpose voucher issued by another company

DESCRIPTION: A customer comes to you with a single-purpose voucher issued by another entity. You provide goods or a service in exchange for the voucher and then settle with the company that issued it. In this situation, mark the sale with code B_SPV_DOSTAWA.

Example (Polish business): A nationwide chain sells massage vouchers valid at many partner salons. A customer redeems such a voucher at your salon in Poland, and you later receive settlement from the chain. Mark the service provided in exchange for the voucher as B_SPV_DOSTAWA.

I act as an intermediary in the sale of multi-purpose vouchers and receive a commission

DESCRIPTION: You sell multi-purpose vouchers issued by another company, for example fixed-value gift cards that can be used for various goods or services at many locations. Your revenue is the commission on the sale of those vouchers, and you mark this intermediary service with code B_MPV_PROWIZJA.

Example (Polish business): You operate a physical shop and sell PLN 200 gift cards for a large retail chain at the checkout, redeemable in that chain's stores. You receive a commission for each card sold. Document the commission received with an invoice marked B_MPV_PROWIZJA.

Invoice subject to the split-payment mechanism (MPP)

DESCRIPTION: This applies to invoices that should be paid using the split-payment mechanism, for example when you sell goods or services listed in Annex 15 to the VAT Act for more than PLN 15,000 gross. Payment is divided into two parts: the net amount goes to the standard account and the VAT amount to the VAT account.

Example (Polish business): You sell steel or electronics to another company for PLN 50,000 gross. The goods are listed in Annex 15 to the VAT Act, so you place a split-payment note on the invoice and mark it with code MPP.