- The Provincial Administrative Court in Warsaw revoked the individual interpretation of the Director of the National Tax Information, which deprived a taxpayer of the right to deduct input tax on the purchase of integration trip organization services for persons employed on the basis of a contract of mandate.
- The taxpayer is an international company operating in the field of operational consulting and computer software implementation. The company employs specialists on the basis of an employment contract and a contract of mandate and undertakes cooperation with other entrepreneurs.
- One of the preventive measures taken by the company to counteract the negative effects of remote work was the organization of an integration trip for all members of project teams, including co-workers, i.e. people employed on a contract basis.
- The company purchased a comprehensive integration trip organization service from a professional entity and covered its entire cost.
- The company had doubts about deducting VAT from these invoices, so it applied for an individual interpretation.
- The tax authority did not share the applicant’s opinion, but the Provincial Administrative Court agreed with the company and pointed out that integration trips have a positive impact on the improvement of cooperation between all specialists, and the form of their employment does not affect this.
- The court also recognized that there is a cause and effect relationship, even indirect, between the purchase of a service and the creation of turnover, which means that expenses are related to taxable activities.
Source MDDP
