🔹 Introduction

Many entrepreneurs use the services of companies based outside Poland, such as:

• Meta Platforms (Facebook, Instagram) – advertising,
• Google Ireland – Google Ads, YouTube Premium, Workspace,
• Upwork, Fiverr, Freelancer.com – B2B orders,
• LinkedIn, Adobe, Amazon AWS, Notion, Zoom – SaaS subscriptions.

If you are a recipient of these services as a company, you must settle VAT in Poland yourself – even if the contractor did not add the tax. This is due to the reverse charge mechanism – mandatory and controlled by tax authorities.
 

🔸 1. What is reverse charge?

This is a principle according to which the VAT settlement obligation rests with the buyer of the service, and not with its foreign supplier. It operates under Article 28b of the VAT Act.
 
📌 If you buy a service from a company based in the EU or outside it, you are obliged to:

1. calculate VAT in Poland (e.g., 23%),
2. report it as due VAT,
3. (optionally) deduct this same VAT as input VAT – if you have the right to deduct.

🔸 2. When does reverse charge apply? 

✅ You apply it if:

• you are a business registered for VAT-UE (you have an active VAT-UE number),
• the foreign contractor provides you with a digital, advertising, consulting service, etc.,
• the service is used in Poland.

📌 Reverse charge applies regardless of the legal form – sole proprietorship, company, foundation, etc.
 

🔸 3. Typical services with reverse charge:

Meta (Facebook Ads) - advertising, marketing | ✅ Yes
Google (Ads, Workspace) - advertising, cloud, email | ✅ Yes
Upwork, Fiverr - B2B services from freelancers from the EU/world | ✅ Yes
LinkedIn Ads - promotion, campaigns | ✅ Yes
Adobe / Notion / Slack - SaaS subscriptions | ✅ Yes
Amazon AWS / hosting - cloud, servers, IT | ✅ Yes

🔸 4. What does an invoice with reverse charge look like? 
📄 Example invoice from Google Ireland:

Amount: 100 EUR  
VAT: 0% (reverse charge)  
Buyer VAT ID: PL1234567890  
Note: Reverse charge – art. 196 VAT Directive

📌 The absence of VAT on the invoice does not mean you do not have to settle it.
 

🔸 5. How to settle reverse charge in practice?

If you are a VAT-registered entity:

1. You calculate Polish VAT (e.g., 23%) from the invoice amount,
2. You report it as VAT due and input (i.e., neutrally),
3. You include this in the JPK_V7 declaration in the appropriate fields:
   • K_27 (VAT due)
   • K_29 (input VAT)

If you are exempt from VAT but have an active VAT-UE number:

• you only report the due VAT,
• you cannot deduct it, so you must pay it out of your own pocket,
• you are also required to submit a VAT-9M declaration and pay by the 25th of the month.

🔸 6. How to prepare?

✅ What you need to have to apply reverse charge legally:

• Active VAT-UE number (register through VAT-R),
• Check the contractor in the VIES system: https://ec.europa.eu/taxation_customs/vies/,
• Keep a register of reverse charge invoices (for accounting and control),
• Timely submit JPK_V7 or VAT-9M.

📚 Legal basis 

• VAT Act, art. 28b, art. 17 sec. 1 point 4
• Directive 2006/112/EC (VAT Directive), art. 196
• Tax explanations by the Ministry of Finance
• Interpretations by the KIS – incl. 0114-KDIP1-2.4012.239.2022.1.JŻ

✏️ Summary

• Do I have to pay VAT for an invoice from Meta/Google? - ✅ Yes, under reverse charge
• Does an invoice with 0% VAT mean I don't have to do anything? - ❌ No – you must calculate VAT yourself
• Does a sole proprietorship on a lump sum also settle reverse charge? - ✅ Yes, if it has a VAT-UE number
• Do I need a VAT-UE number to cooperate with Upwork? - ✅ Yes, if you are settling a B2B service from the EU