Flipped normals when exporting from Maya to Substance Painter


Hi all,
I can’t figure out an error that is described in the title. I have my polygon and vertex normals aligned as per image ‘Normals displayed’.
I receive correct lighting in Maya as per image ‘Maya’.
When I import fbx export with only smoothing groups and triangulate selected the result is as per ‘SP’ image. As import settings to SP I am using PBR Metalic Roughness HQ template with DirectX and no additional maps.
Does anyone know why it is happening?

As a side question: do I need to have high poly mesh also unwrapped or just low poly in order to bake high poly mesh normals onto low poly?

Thank you for an answer in advance!



Normals displayed