VAT-UE for eldercare with foreign agencies: mandatory even without VAT registration

Q: Why VAT-UE, if care is VAT-exempt?

These are two separate mechanisms: 1. VAT exemption on care (art. 43(1)(23) of the VAT Act) — covers the care service you provide. This is an objective exemption, independent of revenue. 2. Import of services (art. 28b of the VAT Act) — covers acquiring a service from a foreign entity. If the German agency charges a commission for brokering, you are "acquiring" that brokerage service — and that is an import. VAT-UE registration is mandatory even if you are not a registered VAT taxpayer. VAT-UE registration alone doesn't make you a VAT payer on other transactions — it's a separate registration for intra-community transactions.

Q: What to do before your first invoice to the agency

1. File NIP-7 — update registration with the tax office, checking VAT-UE registration. 2. Get VAT-UE registered — you'll receive a NIP number with PL prefix, valid for intra-community transactions. 3. File VAT-9M — monthly declaration on imported services, even if the amount is 0 PLN (reverse charge: you charge and deduct the same VAT). 4. File VAT-UE summary — quarterly or monthly, depending on whether you're a registered VAT taxpayer. Reverse charge in practice The reverse charge mechanism works like this: The German agency issues you an invoice without VAT (_reverse charge_) You charge VAT on this transaction (as the buyer) You simultaneously deduct the same VAT (as input tax) Result: VAT = 0 PLN net, but the VAT-9M declaration must still be filed If the brokerage service is VAT-exempt (which may apply in some cases), reverse charge still requires reporting — VAT-9M with 0 PLN.

Q: What if you miss VAT-UE registration?

Worst case: The tax office can impose penalty VAT on transactions with the foreign agency Additional late-payment interest Risk of audit for unfiled VAT-9M returns Cost of VAT-UE registration: 0 PLN. Cost of not registering: potentially thousands of zlotys.

Q: Who needs VAT-UE in eldercare?

Yes: Sole proprietors working with German, Austrian, or Dutch care agencies Yes: Sole proprietors invoicing a foreign entity (B2B services in the EU) No: Sole proprietors providing care exclusively in Poland, for Polish clients (individuals) Legal basis VAT Act (Dz.U. 2025 poz. 163) — art. 28b (import of services), art. 97(11) (VAT-UE registration requirement), art. 43(1)(23) (care exemption) Individual ruling of the Director of KIS, ref. 0111-KDIB3-2.4018.8.2026.4.MGO of 25 June 2026 Note: An individual ruling protects only the applicant. If you're unsure whether VAT-UE applies to you, consult an accountant before issuing your first foreign invoice.

Working with a foreign care agency means importing services. VAT-UE registration is mandatory before your first invoice — even if the care itself is VAT-exempt. KIS ruling confirms.

You run a care business and work with a German agency that assigns you eldercare assignments in Germany. Your care service is VAT-exempt — you know that. But do you know that billing that agency is an import of services requiring VAT-UE registration before you issue your first invoice?

This is one of the most common traps in the eldercare sector. A KIS individual ruling from June 2026 confirms it.

The ruling: 0111-KDIB3-2.4018.8.2026.4.MGO

The application concerned a person renting rooms through a foreign portal (Booking.com, based in the Netherlands). The authority ruled the position correct: billing a foreign entity constitutes an import of services requiring:

VAT-UE registration (even if you're not a registered VAT taxpayer)
VAT-9M returns
Self-assessment (reverse charge) — you charge VAT on the imported service and simultaneously deduct it

While the case involved room rental, the mechanism is identical for care through a foreign agency. If a German agency collects a commission for brokering care assignments, you are "purchasing" that brokerage service — and that is an intra-EU import of services.

Why VAT-UE, if care is VAT-exempt?

These are two separate mechanisms:

VAT exemption on care (art. 43(1)(23) of the VAT Act) — covers the care service you provide. This is an objective exemption, independent of revenue.
Import of services (art. 28b of the VAT Act) — covers acquiring a service from a foreign entity. If the German agency charges a commission for brokering, you are "acquiring" that brokerage service — and that is an import.

VAT-UE registration is mandatory even if you are not a registered VAT taxpayer. VAT-UE registration alone doesn't make you a VAT payer on other transactions — it's a separate registration for intra-community transactions.

What to do before your first invoice to the agency

File NIP-7 — update registration with the tax office, checking VAT-UE registration.
Get VAT-UE registered — you'll receive a NIP number with PL prefix, valid for intra-community transactions.
File VAT-9M — monthly declaration on imported services, even if the amount is 0 PLN (reverse charge: you charge and deduct the same VAT).
File VAT-UE summary — quarterly or monthly, depending on whether you're a registered VAT taxpayer.

Reverse charge in practice

The reverse charge mechanism works like this:

The German agency issues you an invoice without VAT (reverse charge)
You charge VAT on this transaction (as the buyer)
You simultaneously deduct the same VAT (as input tax)
Result: VAT = 0 PLN net, but the VAT-9M declaration must still be filed

If the brokerage service is VAT-exempt (which may apply in some cases), reverse charge still requires reporting — VAT-9M with 0 PLN.

What if you miss VAT-UE registration?

Worst case:

The tax office can impose penalty VAT on transactions with the foreign agency
Additional late-payment interest
Risk of audit for unfiled VAT-9M returns

Cost of VAT-UE registration: 0 PLN. Cost of not registering: potentially thousands of zlotys.

Who needs VAT-UE in eldercare?

Yes: Sole proprietors working with German, Austrian, or Dutch care agencies
Yes: Sole proprietors invoicing a foreign entity (B2B services in the EU)
No: Sole proprietors providing care exclusively in Poland, for Polish clients (individuals)

Legal basis

VAT Act (Dz.U. 2025 poz. 163) — art. 28b (import of services), art. 97(11) (VAT-UE registration requirement), art. 43(1)(23) (care exemption)
Individual ruling of the Director of KIS, ref. 0111-KDIB3-2.4018.8.2026.4.MGO of 25 June 2026

Note: An individual ruling protects only the applicant. If you're unsure whether VAT-UE applies to you, consult an accountant before issuing your first foreign invoice.

Looking for accounting for a care business with foreign operations?

I provide accounting for sole-proprietor care businesses — including those working with foreign agencies. I help with VAT-UE registration, VAT-9M returns, and reverse charge. From 99 PLN + VAT/month, first month free. Contact pawel.wos@oxyok.com or visit oxyok.com/pl.