Transport of Goods from Ukraine to Poland for Polish Taxpayer – VAT Settlement, Inclusion in JPK

• Polish taxpayer provided transportation services for goods from Ukraine to Poland
• The service can be considered international transportation and may be subject to a 0% VAT rate
• The determination of the place of service is based on the general rules of the VAT law
• The service is subject to VAT in Poland since the buyer is a Polish taxpayer
• International transportation services are generally subject to a 0% VAT rate
• Certain conditions must be met for the 0% VAT rate to apply, including the possession of transportation documents and customs confirmation for imported goods
• The service should be reported in the appropriate fields of the JPK_V7 file for VAT purposes
• If the conditions for the 0% VAT rate are not met, the service is subject to a 23% VAT rate and should be reported accordingly in the JPK_V7 file.

Source: ksiegowosc.infor.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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