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Invoice for the import of services with foreign VAT charged will be settled in JPK_V by an active VAT payer, regardless of whether the Therefore, as a rule, the owner of a computer program created by an employee is the employer, but if the contract does not oppose it, section points and , if it is necessary to obtain information necessary to achieve interoperability of an independently created computer program with other computer programs, provided that.
The following conditions are met: these activities are performed by the licensee or another person authorized to use a copy of the computer program or by another person acting on their behalf, the information phone number list necessary to achieve interoperability was not previously readily available to the persons referred to in point a . and, these activities refer to those parts of the original computer program that are necessary to achieve interoperability.

Howeverplease note that information relating to reproduction of code and translation of its form may not be: used for any purpose other than achieving interoperability of an independently created computer program; transferred to other persons, unless it isof the independently created computer program; used to develop, produce or market a computer program with a significantly similar form of expression or for other activities infringing copyright.
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