[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-upwork-contracts":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"upwork-contracts","Jobs via foreign platforms: VAT, PIT and commission in 2026","How to settle jobs via foreign platforms like Upwork: VAT on fees, import of services for commission even when VAT-exempt, NBP rate and revenue.","\u003Cp>Jobs via foreign platforms, such as Upwork, are settled in Poland under the ordinary rules for services provided to foreign clients: revenue is the full value of the contract in zloty, not the amount that reached the account. The platform commission is a separate purchase of a service from abroad, which for most entrepreneurs — including those exempt from VAT — triggers the duty to settle VAT on the import of services. It is precisely this element that most often slips through on the first jobs.\u003C\u002Fp>\n\n\u003Ch2>Three parties to the transaction, two settlements\u003C\u002Fh2>\n\u003Cp>When working through a platform, there are two separate relationships:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Entrepreneur – client.\u003C\u002Fstrong> The service (e.g. programming, graphic design, translation) is provided to the client who ordered it. The platform usually mediates the payment and communication but is not the buyer of the work. The country and status of the client determine VAT.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Platform – entrepreneur.\u003C\u002Fstrong> The platform charges a service fee on the remuneration, and often also fees for additional functions, e.g. points needed to submit offers. This is a purchase of a service from a foreign entity.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Before the first settlement, it is worth checking in the terms and in the transaction history who is formally a party to the contract and who issues the documents for fees. In some cooperation models (e.g. for large corporate clients), the platform may act as a direct contracting party — then it is the buyer of the service.\u003C\u002Fp>\n\n\u003Ch2>VAT on the remuneration: depends on the client\u003C\u002Fh2>\n\u003Ctable>\n\u003Cthead>\u003Ctr>\u003Cth>Client\u003C\u002Fth>\u003Cth>Place of taxation\u003C\u002Fth>\u003Cth>What goes on the invoice\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\u003Ctd>Firm from another EU country\u003C\u002Ftd>\u003Ctd>client's country (Article 28b of the VAT Act)\u003C\u002Ftd>\u003Ctd>no Polish VAT, the words \"reverse charge\", the client's EU VAT number; the transaction goes into the VAT-UE recapitulative statement\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Firm outside the EU (e.g. from the USA, Canada, the United Kingdom)\u003C\u002Ftd>\u003Ctd>client's country\u003C\u002Ftd>\u003Ctd>no Polish VAT, annotation that the service is not subject to VAT in Poland\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Private individual\u003C\u002Ftd>\u003Ctd>as a rule, Poland (Article 28c)\u003C\u002Ftd>\u003Ctd>Polish VAT (unless the provider uses the exemption)\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>On platforms, there are also individual clients ordering small jobs privately. The rule \"VAT is settled by the buyer\" does not apply then, and the sale counts towards the domestic turnover-based VAT exemption limit. It is therefore worth keeping evidence that the client acts as a firm: name, address of the seat, VAT or other tax number.\u003C\u002Fp>\n\u003Cp>The turnover-based VAT exemption limit (PLN 240,000 in 2026) does not include services whose place of taxation is another country. An entrepreneur exempt from VAT who provides services to firms in the EU must, however, register as a VAT-UE taxpayer before the first such service — the procedure is described in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fvat-ue-registration\">VAT-UE registration\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>Platform commission: import of services even for VAT-exempt\u003C\u002Fh2>\n\u003Cp>The service fee is a service acquired from a taxable person without a seat in Poland. Under Article 17(1)(4) of the \u003Ca href=\"https:\u002F\u002Fapi.sejm.gov.pl\u002Feli\u002Facts\u002FDU\u002F2026\u002F1263\u002Ftext.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">VAT Act\u003C\u002Fa>, the taxable person is then the Polish buyer, if they act as an entrepreneur. This also applies to persons using the turnover-based VAT exemption.\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Active VAT payer\u003C\u002Fstrong> charges 23% VAT on the commission in the JPK_V7 file and, as a rule, deducts it in the same return, so the financial effect is neutral.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Entrepreneur exempt from VAT\u003C\u002Fstrong> must register as a VAT-UE taxpayer before the first such purchase, and then file a VAT-9M return by the 25th day of the month following the month in which the tax obligation arose, and pay the tax. There is no right of deduction — VAT becomes a real cost.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>At a few per cent of commission on each contract the amounts are small, but arrears over many months easily build up into interest. If the platform charges a fee on every payout, a monthly summary of fees from the settlement panel is helpful.\u003C\u002Fp>\n\n\u003Ch2>PIT: gross revenue, NBP rate, commission as cost\u003C\u002Fh2>\n\u003Col>\n\u003Cli>\u003Cstrong>Amount of revenue.\u003C\u002Fstrong> Revenue includes the entire remuneration due from the client, before deducting the commission.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Date of revenue.\u003C\u002Fstrong> It is the day of performance of the service or part of it (e.g. the end of a milestone or of the billing period for hourly rate), no later than the day of issuing the invoice or receiving payment.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Rate.\u003C\u002Fstrong> Revenue in a foreign currency is converted at the average NBP rate from the business day preceding the day on which revenue is received (Article 11a of the \u003Ca href=\"https:\u002F\u002Fapi.sejm.gov.pl\u002Feli\u002Facts\u002FDU\u002F2026\u002F592\u002Ftext.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PIT Act\u003C\u002Fa>). The commission — at the rate from the business day preceding the day the cost is incurred.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Commission as cost.\u003C\u002Fstrong> Under the tax scale and the flat tax, the platform fee is a deductible cost. Under ryczałt there are no costs, so the tax is paid on the full revenue — the rate rules for the IT sector are described in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Ftaxes-of-12-and-8-5-pkd-codes-for-it-professionals\">ryczałt 12% and 8.5%\u003C\u002Fa>.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Exchange-rate differences.\u003C\u002Fstrong> Between the revenue date and the day funds reach the account from the platform balance, the exchange rate changes. Under the tax scale and the flat tax, exchange-rate differences arise, increasing revenue or costs.\u003C\u002Fli>\n\u003C\u002Fol>\n\n\u003Ch2>Settlement example\u003C\u002Fh2>\n\u003Cp>A programmer, an active VAT payer on the flat tax (podatek liniowy), closes in September 2026 a milestone for a firm in Canada worth USD 3,000. The platform charges a 10% fee, USD 2,700 reaches the balance.\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Invoice for the client: USD 3,000, without Polish VAT, with an annotation that the service is not subject to taxation in Poland.\u003C\u002Fli>\n\u003Cli>Revenue: USD 3,000 × the average NBP rate from the business day preceding the end of the milestone (at a rate of PLN 3.70 — PLN 11,100).\u003C\u002Fli>\n\u003Cli>Cost: USD 300 of commission, converted at the rate from the business day preceding its collection.\u003C\u002Fli>\n\u003Cli>VAT: import of services on USD 300 — output and input VAT in JPK_V7 for September.\u003C\u002Fli>\n\u003Cli>If the same programmer were exempt from VAT, they would have to pay 23% on the commission through VAT-9M (at PLN 3.70 that is around PLN 255) with no right of deduction.\u003C\u002Fli>\n\u003C\u002Ful>\n\n\u003Ch2>Documents worth keeping on file\u003C\u002Fh2>\n\u003Cul>\n\u003Cli>your own invoices issued to clients, with data identifying the client's firm,\u003C\u002Fli>\n\u003Cli>transaction reports and platform documents concerning fees,\u003C\u002Fli>\n\u003Cli>contracts or job descriptions confirming the scope and date of performance,\u003C\u002Fli>\n\u003Cli>the history of payouts from the platform balance to the bank account,\u003C\u002Fli>\n\u003Cli>NBP rate calculations for revenues and costs.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Clients from the United States or the platform itself may also ask for a US form confirming the foreign tax status of the contractor. Filing it does not change Polish obligations, but protects against withholding of tax in the United States.\u003C\u002Fp>\n\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We will determine the status of your clients, prepare an invoice template for platform jobs, settle the import of services on the commission and handle currency conversions. The day-to-day work is covered by our \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa>, and we can issue invoices under the service of \u003Ca href=\"\u002Fen\u002Fservices\u002Finvoices\u002Ffaktura-vat\">invoicing\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]