Good afternoon,

I am staring a small business as a sole proprietorship. I am hiring a developer for my website abroad, but I don't understand how taxes work in this matter. The developer is in Poland, and I believe he shouldn't charge me the Polish VAT of 23% for his work, but I am sure I will need to pay my tax obligations for his work here in the US. Are there any specific documents I need, and how much tax will I be liable for? Looking forward for your help.

Regards,

Kubinha