On 25 July 2019, the European Commission decided to send a letter of formal notice to Poland for incorrectly exempting cash processing services, such as the escorting of cash, preparing cash supplies for cash machines, the storage of cash and extraction of excess cash. Under the EU law (EU VAT Directive (2006/112)), those services are not covered by the VAT exemption.
If Poland does not act within the next 2 months, the Commission may send a reasoned opinion to the Polish authorities.
Source European Commission
