The company is a middleman established in Switzerland and now has a Polish client that ordered goods that were bought from a Polish contractor. The Polish contractor delivered the goods directly to the Polish client. The Polish contractor sent an invoice with Polish VAT and the Middleman (in the Switzerland) sent an invoice to the final client without VAT using reverse charge mechanism.
Questions:
- Is it correct that the Polish contractor sent an invoice with Polish VAT ?
- If the VAT was invoiced by the Polish contractor correctly how the Polish VAT (refund) can be requested back? How fast would the Polish VAT be refunded by the Polish tax authorities?
Answer:
Regarding the described situation as you mentioned the goods did not leave Poland at any moment – they were delivered between two Polish entities (although the invoicing was between the supplier and your Client). Consequently there was no export or intra-Community delivery (no movement between countries) and the PL supplier had to apply 23% i.e. local VAT rate.
The VAT can be claimed through the Polish tax administration according to requirements of Polish law. The application should be filed no later than till the 30th September of the year following the tax year to which the application relates. The tax office issues a decision on the amount of the recognized VAT refund amount within 4 months of receipt of the application.
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:31986L0560&qid=1425222205431&from=EN
Read more about our VAT Refund Service http://qqtcdof.cluster026.hosting.ovh.net/europetax/services/vat-agent/
Recent Comments