Invoice from a foreign contractor in the local government unit
Along with the progressing globalization and the development of e-commerce, local government units (LGUs) more and more often purchase goods and services from foreign contractors. It is worth remembering that such a purchase may involve a number of VAT obligations on the part of local government units related to, for example, registration as an EU VAT payer, submission of a VAT-EU summary declaration or determination of the currency exchange rate appropriate to convert the price into zlotys. Our practice shows that the most common transactions of this type in local government units include intra-Community acquisition of goods (WNT) and import of services.
Source Deloitte
