Is it necessary to pay taxes in Poland if the FOP is registered in Ukraine?

After 183 days of stay in a neighboring country, the Ukrainian FOP is also subject to Polish taxation.

At the same time, despite the fact that the single tax in Ukraine for FOP is much lower (2% or 5% as opposed to 12% in Poland), double taxation in this case is not compensated.

That is, an FOP registered in Ukraine, which works from the territory of Poland for more than 183 days, will pay:

• in Ukraine - a single tax at the rate of 2% or 5%;

• in Poland – 12% personal income tax.