There are often situations where a VAT-exempt service is purchased from abroad. This applies especially to payment services.
The question arises, how to settle them on the basis of VAT in Poland?
Contractors often indicate the 0% VAT rate on the invoice and the information that the services are exempt under Article 135 of the VAT Directive.
At the outset, it should be noted that Article 135(1)(d) of the VAT Directive indicates the exemption of m.in intermediation in various types of financial transactions. As we understand it, the presented invoice refers to this type of services, i.e. transaction services or payment card acceptance services (intermediation in payment services). In Poland, the above-mentioned regulation is reflected in Article 43 sec. 1 point 40) of the Polish VAT Act, which provides for the tax exemption of services in the field of cash deposits, maintenance of cash accounts, all types of payment transactions, money transfers and transfers, debts, cheques and bills of exchange, and intermediary services in the provision of these services.
The possibility of using the above-mentioned exemption for transaction fees related to payment services was confirmed, m.in, in the individual interpretation of the Director of the National Tax Information of 28 February 2025 (file ref. no. 0112-KDIL1-3.4012.692.2024.2.KK).
It is worth bearing in mind that the above-mentioned exemption does not apply to technical services related to payment services. This is confirmed, m.in, by the individual interpretation of the Director of the National Tax Information of 22 February 2022 (file ref. no. 0112-KDIL1-1.4012.864.2021.1.HW). Therefore, it is important to know whether we are dealing with entities such as (global) payment operators. They generally provide payment services and do not perform strictly technical activities. However, to be sure in this regard, it is worth verifying the agreement concluded with a given contractor.
With regard to the purchase of services from a foreign entity, we will be dealing with the import of services, where, in accordance with Article 28b of the Polish VAT Act, the place of their provision will be Poland, and thus the Polish buyer will be a taxpayer under Article 17 sec. 1 point 4 of the Polish VAT Act.
The transaction in question should be recorded as an import of services and reported in fields K_29 and K_30 (here, due to the rate called the amount of 0.00) of the accounting parts and in analogous fields of the declaration part.
This is confirmed, for example, by the individual interpretation of the Director of the National Tax Information of 28 April 2025 (file ref. no. 0111-KDIB3-1.4012.171.2025.2.IK):
“You purchase services from an entity that is a taxpayer that does not have a registered office or a fixed place of business in Polish, being a resident of another country of the European Union (Denmark), where it has a permanent place of business. In the situation described, you are provided with the import of services for the performance of which you are a taxpayer referred to in Article 17 sec. 1 point 4 of the Act. These services benefit from tax exemption.
Therefore, you should show the import of services in the Sales and Declaration Records.”
Importantly, purchases “without VAT”, including purchases exempt or taxed at the 0% rate, are not reported in the purchase records.
The above is confirmed by the above-mentioned interpretation, which indicates that “the Company is not obliged to show in the Records of Purchases and the declaration of net value due to the payment of bank fees and credit commissions to the Bank, as in connection with the import of services subject to the exemption, it is not entitled to deduct input tax.”
Thus, this transaction should not be reported at all in the part concerning input tax.
The tax liability for the import of services arises generally on general terms, i.e. at the time of performance of a given service. Therefore, in principle, this invoice should be settled in the period in which the tax obligation arose.
