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Commentary

Domestic supplies (Poland)

38 Poland

Domestic supplies (Poland)

Any natural or legal person that makes taxable supplies of goods or services in Poland has an obligation to register for VAT.

Taxable supplies are any supplies of goods or services made in Poland other than exempt supplies. The following are regarded as taxable supplies in Poland:

  1. Ìý

    •ÌýÌýÌýÌý Taxable supplies of goods and services in Poland.

  2. Ìý

    •ÌýÌýÌýÌý Receiving reverse charge services

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