Obligations when conducting unregistered
Obligations when if a Polish entreprenr is register for in the country where the property is locat then he or she is oblig to issue an invoice with the charg in that country. Example A Polish company sign a contract for the renoion of a hall locat in Germany. The purchaser of this service is a company bas in Germany. In such a case the Polish entreprenr will issue a invoice with the calculat In the case of natural persons not running a business will also be settl in another country bas on the regulations in force there. The Polish entreprenr must determine whether in such a case.
He is oblig Obligations when register for
In that other country and settle there. The place of provision of construction services will always be the location of the property regardless of the status of the contractor – entreprenr or consumer. This was confirm by the Director of the Tax Chamber in Warsaw philippines photo editor in interpretation number IPPP – – SISZ of June . What is a real estate service? Before we move on to a more detail discussion of issues relat to taxation of services provid on foreign real estate we must specify what services we are talking about. The Polish Act and Directive EC of the Council on comment on this issue.
Regulation the conce of real
Estate is defin for the purposes of applying Directive EC. For the purposes of applying the regulations real estate is consider to be Any specifi part of the earth either on or below its surface which may become the subject of ownership and possession Any My Numbers List building or structure attach to or embd in the ground above or below sea level and which cannot be easily dismantl or mov Any install element that is an integral part of a building or structure.