Polish freelancers working with clients abroad — whether a German software company, a Dutch startup, or a US tech firm — face a set of VAT rules that differ significantly from domestic invoicing. When billing a VAT-registered business in another EU country, the reverse charge mechanism applies: you issue the invoice without Polish VAT, and the client accounts for VAT in their own country, provided you are registered for VAT-EU (the intra-community VAT number with the PL prefix). For clients outside the EU, the service is generally treated as a VAT-exempt export, but the invoice must still meet specific requirements and the transaction must be reported correctly. This guide covers all the scenarios — EU business clients, non-EU clients, and private individuals abroad — and explains exactly what to write on each invoice.
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