How to settle VAT and PIT on the purchase of goods from an unregistered Czech VAT taxpayer?

• Polish entrepreneur purchased goods from a Czech company exempt from VAT in the Czech Republic
• The Czech company is not registered as a VAT taxpayer in the EU
• The goods were transported by the entrepreneur from the Czech Republic to Poland
• The purchase was documented with a Czech invoice
• The entrepreneur used a Polish VAT UE number, while the Czech company used a Czech VAT number
• Payment for the goods was made by transfer
• The entrepreneur calculates income tax using the linear tax method and VAT and PIT advances on a monthly basis

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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