Who can today’s publication we will focus on determining the place of provision of construction services perform on foreign real estate. Place of provision of services in foreign transactions – how to determine it? Correctly determining the place of supply will allow for the correct taxation of a given transaction. If we mane to determine this we will be sure in which country a given transaction should be subject to . Additionally it should be remember that the regulations very. Often apply separately to transactions carri out for the entreprenr and the consumer.
Determining Who can place of supply
Of services in foreign transactions For the entreprenr As a general rule this is the place. Where the service recipient has his business headquarters. However there are a number of exceions to this general rule including real estate services. For the benefit philippines photo editor of a non-taxable person commonly referr to as a consumer. As a general rule the place of supply of the service is the place of business of the service provider. As above in this case the exceion will be real estate services Place of supply of construction services As already emphasiz above in the case of the provision of foreign services the regulations provide for a number of exceions.
One of them is the place
here real estate services are provid. According to the Act the location of real estate determines the location of the property which may make it much more difficult for entreprenrs to settle on such transactions. Regardless of who the real estate service is Mobile Numbers provid to the place of taxation will always be the place where the real estate is locat. This means that is generally settl by a service recipient whose register office is locat outside Poland and runs a business.