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Bookkeeping logic

Assumptions

Your company is register in Poland - EU.

Company

Poland (Case 1.1)

• VAT 23%
• MOSS not applicable
• Example: net 10PLN, gross 12,30PLN

European Union (Case 1.2)

• VAT NP - It is not subject to VAT
• MOSS not applicable
• Example: net 10, gross 10

The World (Case 1.3)

• VAT NP - It is not subject to VAT
• MOSS not applicable
• Example: net 10, gross 10

Additional

VIES

It is European VAT identifier for companies.

When company provides tax identifier then we have to check the VIES status. When company has active VIES then the tax identifier has country's ISO code ex. PL6762461659, when VIES status is inactive then the tax identifier does not have ISO code.

Physical Person

Poland (Case 2.1)

• VAT 23%
• MOSS not applicable
• Example: net 10PLN, gross 12,30PLN

European Union (Case 2.2)

• VAT rate from the country person is from
• MOSS is applicable
• Example: net 10, gross = net + VAT

The World (Case 2.3)

• VAT NP - It is not subject to VAT
• MOSS not applicable
• Example: net 10, gross 10