- JPK_V7M includes supplies of goods and services subject to a reduction in the amount of tax payable, including those taxed in another country such as Finland.
- However, invoices confirming the second sale, which is taxed abroad, are not included in JPK_FA and JPK_KR.
- A company involved in shipbuilding projects in Finland raised this issue.
- The company issues invoices to the shipyard with a Finnish tax identification number and reports VAT in Finland.
- The company applies a preferential rate of 0% according to local regulations in Finland.
- The company also keeps accounting books and prepares financial statements according to Finnish regulations.
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.
