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Ruling: VAT on waste brokerage

The applicant does not conduct any activity in the field of waste collection and processing, as it does not have the permits required by law to perform this type of activity. The applicant does not run a waste processing installation on its own, because it does not have the required authorizations or infrastructure to be considered as an entity capable of final waste processing.The applicant intends to start operating as an entity organizing the provision of waste management services generated by its clients (waste brokerage). The Applicant’s activities will consist primarily in the organization of the delivery process – associating entities and obtaining for the Company’s Customers, services provided by external entities that either have the permits required by law to collect and process waste (Waste Recipients), or have the legally required authorizations and infrastructure to conduct activities in the field of waste storage or disposal (Installation).

Source: sip.lex.pl

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