UpMenu is a Polish company with an international reach, enabling the use of its products by both companies and private individuals who don't run a business. The VAT registration status is also irrelevant.
Provision of services for taxpayers who don't have their registered office or permanent establishment in Poland
In the case of the export of services to another value added taxpayer, the buyer is obliged to tax the transaction in the country where he has his registered office (or permanent place of business). In this situation, a "reverse charge" takes place.
The application of the reverse charge is not possible in the case of sales made to people who don't run a business. For customers obliged to settle the value added tax, the invoice will not include the amount of tax and VAT rates. In such situations, the annotation "NP" is most often used - it isn't subject to taxation, and the invoice will also contain the word "reverse charge".
Provision of services for taxpayers from European Union countries
If customers from another EU country want to purchase the UpMenu service, registration for EU VAT purposes is required. Registration of an entity as a VAT-EU taxpayer means that it should use the tax number preceded by the code of its country when making intra-community transactions.
Invoices for EU contractors also contain the EU VAT number of the buyer and recipient.