Post by joita97022 on Jan 9, 2024 5:38:06 GMT
Please remember that such transactions will be settled in a separate declaration. For example a Polish entrepreneur will submit an "ordinary" declaration JPKV under Art. of the Act and settlement of consumer sales in the EU. If it is a seller who is not based in the EU he will have to make such settlements through an intermediary based in the EU.
The settlement declaration will be intended to include only this type of transactions as it currently looks like in the MOSS procedure. Such a settlement will indicate the VAT due on sales made to consumers countries. VAT will be Phone Number List charged at the rates applicable in the consumer's country .
If it is for example a sale to consumers in Poland then VAT must be charged at the rates applicable in our country and this tax will be paid to the Polish tax office through the country in which the entrepreneur is registered for the IOSS procedure. The same principle will apply to other countries in the EU.
The settlement declaration will be intended to include only this type of transactions as it currently looks like in the MOSS procedure. Such a settlement will indicate the VAT due on sales made to consumers countries. VAT will be Phone Number List charged at the rates applicable in the consumer's country .
If it is for example a sale to consumers in Poland then VAT must be charged at the rates applicable in our country and this tax will be paid to the Polish tax office through the country in which the entrepreneur is registered for the IOSS procedure. The same principle will apply to other countries in the EU.