Definition:

This is service concern transactions in which one side of transaction (of providing/acquiring services) has its head office/domicile in Poland, whereas the other side of the transaction has its head office/domicile abroad, is international organization or diplomatic unit (embassy, consulate) of foreign country. It is not important where a service was provided but the fact of occurrence of the transaction between a resident and a non-resident (e.g. cross-border trade in services, consumption of services abroad, provision of services by individuals in the territory of another country).

International trade in services is divided into services provided to a non-residents and services acquired from non-residents.