Tried to translate response from my accounting company about similiar question. Here's short ChatGpt translation/summary (I'm in Poland):
While Stripe's transaction list is helpful, you need to determine if the recipient is an individual or a company and their country of origin. This determines the applicable sales documentation:
For companies, invoices are mandatory for both domestic and international clients.
For individual clients in Poland, you can issue a collective revenue report under “Invoices - Other Income - General Revenue with VAT.”
This is a complex matter, and I recommend consulting with a tax advisor. Unfortunately, our accounting office does not offer these specific services.
Summary of VAT Rules for Services and Sales
For Businesses:
Polish Companies (PL): Invoice for domestic sales of goods/services, VAT charged in Poland.
EU Companies:
With EU VAT Number: No VAT charged, reverse charge applies (art. 28B).
Without EU VAT Number: Services outside Poland, no VAT charged.
Polish Residents (PL): Invoice for domestic sales of goods/services, VAT charged in Poland.
EU Residents: Generally treated as domestic sales unless for electronic, telecom, or broadcasting services. Requires OSS VAT registration if applicable.
Non-EU Residents: Check applicability of IOSS for imported goods under €150.
OSS/IOSS Procedures:
OSS (One Stop Shop): For EU-wide sales of services/goods above €10,000/year (€42,000 PLN). Registration via VIU-R form before the 10th of the following month after the first transaction.
IOSS (Import One Stop Shop): For sales of imported goods ≤€150 to EU individuals. Registration via VII-R form before the first transaction.
Thanks a lot for sharing, I am generally speaking aware of these differences in taxes. The hard part is how to reasonably collect it and manage it. I can imagine it can be a big mess. I am from CZ.
Tried to translate response from my accounting company about similiar question. Here's short ChatGpt translation/summary (I'm in Poland):
While Stripe's transaction list is helpful, you need to determine if the recipient is an individual or a company and their country of origin. This determines the applicable sales documentation:
This is a complex matter, and I recommend consulting with a tax advisor. Unfortunately, our accounting office does not offer these specific services.
Summary of VAT Rules for Services and Sales
For Businesses:
Polish Companies (PL): Invoice for domestic sales of goods/services, VAT charged in Poland.
EU Companies:
With EU VAT Number: No VAT charged, reverse charge applies (art. 28B).
Without EU VAT Number: Services outside Poland, no VAT charged.
Non-EU Companies: Services outside Poland, no VAT charged (reverse charge applies).
For Individuals:
Polish Residents (PL): Invoice for domestic sales of goods/services, VAT charged in Poland.
EU Residents: Generally treated as domestic sales unless for electronic, telecom, or broadcasting services. Requires OSS VAT registration if applicable.
Non-EU Residents: Check applicability of IOSS for imported goods under €150.
OSS/IOSS Procedures:
OSS (One Stop Shop): For EU-wide sales of services/goods above €10,000/year (€42,000 PLN). Registration via VIU-R form before the 10th of the following month after the first transaction.
IOSS (Import One Stop Shop): For sales of imported goods ≤€150 to EU individuals. Registration via VII-R form before the first transaction.
It's one big mess, my app earn me few euros, fortunately from Polish individuals, so it was the easiest option :)
Thanks a lot for sharing, I am generally speaking aware of these differences in taxes. The hard part is how to reasonably collect it and manage it. I can imagine it can be a big mess. I am from CZ.