Broadcasting, telecommunication and electronically supplied services (Poland)
Special rules apply to the provision of broadcasting, telecommunication and electronically supplied (BTE) services.
These services are subject to VAT in the place where the consumer is established, has a permanent address or usually resides.
However, there is an exception for BTE services if:
- Ìý
•ÌýÌýÌýÌý the service provider has established its business or, in the absence thereof, has its permanent address or usually resides only in the territory of a single EU member
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Web page updated on 17 Mar 2025 16:48