The import of services should not be included

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Taxpayers exempt from VAT must submit a VATM declaration for tax on goods and services. When it comes to income tax, a nonVAT taxpayer may include the VAT paid as tax deductible costs. What if I pay before the service is performed? As a rule, in accordance with Art. a section  of the VAT Act, tax liability arises upon the delivery of goods or provision of services, as I mentioned earlier.


However, if a prepayment or advance payment is made before the service is Japan Phone Numbers 75 Million List provided, tax liability arises at the time of payment. Some general information in the summary information on intraCommunity VATEU transactions. With regard to the codes and markings of transactions in the JPK with declaration, which has been in force since October , when settling VAT on the import of services, this settlement should not be marked with the WEW symbol, because the basis for the records is the purchase invoice itself.





You should also remember to convert a foreign invoice issued in a foreign currency into Polish currency. In the case of import of services, the invoice is converted according to the average NBP exchange rate from the day preceding the date of tax liability. At this point, we must remember when the tax obligation arose at the time of provision of the service or at the time of payment. Instructions – how to download an invoice from Google Ads? . Sign in to ads.google using your email address . Select Settings  payments in the top menu, then go to the Documents category. Invoices from Google Ads .