Keeping simplified which the building or structure is incomplete such as doors windows roofs stairs and eleors. Any item equipment or machine permanently install in a building or structure that cannot. Be mov without destroying or altering the building or structure. Moreover the Polish Act clarifies what services are includ in construction services. A category of services treat as services provid on real estate Services provid by appraisers real. Estate ents architects Accommodation services in hotels or facilities with a similar function such as holiday resorts and campsites construction supervision services.
This means that Keeping simplified addition
To broadly understood construction services such as construction and demolition of buildings renoion works construction of water sewe and gas networks also services list in the Act will be tax in the place where the property is locat. How to settle construction services philippines photo editor provid by a Polish company abroad? We wrote earlier about the place of providing construction services. We already know that if services are provid on real estate locat outside Poland they will be tax there. This means that if a Polish entreprenr performs a construction service abroad regardless of whether in the or outside the should be settl in that other country.
Example An entreprenr from Poland
Receiv an order from a company from the Czech Republic to renoe a production hall locat in the Czech Republic. In such a case if both parties to the transaction are business entities the Czech company will be oblig to settle . Example An entreprenr from Poland receiv News US an order to build a house for an individual who does not run a business in Germany. In this situation he will most likely have to register for in Germany and pay there unless there are limits for personal exemion in this country. Even though such a transaction will not be subject to in Poland Polish.