VAT Reporting for Virtual Training Services to German Clients

• Polish company X, a VAT and EU VAT payer, provided online training to a German company, also a VAT and EU VAT payer.
• The training was not an electronic service, as the teacher delivered the content through the internet via a remote connection.
• The Polish company issued an invoice with a reverse charge mechanism for the service.
• The invoice was issued for 2000 PLN gross, with a net amount of 2000 PLN and a VAT rate of NP.
• The Polish company received payment for the service on February 12, 2025.
• The Polish company should report the invoice in its VAT and CIT returns.
• The VAT is subject to the reverse charge mechanism, meaning the German company is responsible for paying VAT.
• The Polish company should report the income from the service in its CIT return.

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.