Import of subcontracting services – exemption for services acquired from a foster care intermediary

• The text is a letter from the Director of the National Tax Information to Poland Pismo.
• The letter confirms that the recipient’s position regarding the tax implications of services acquired from a subcontractor intermediary is correct.
• The request for an individual interpretation was made on August 11, 2023, and concerns the recognition of imported services and the application of VAT exemption to these services.
• The company in question is registered as an active VAT taxpayer in Poland and provides elderly care services primarily outside of Poland, particularly in Germany.
• The company has also entered into agreements with intermediaries who provide mediation services for the company’s contracts with new clients.
• These intermediaries are registered VAT taxpayers in Germany and are also responsible for providing temporary care services in the absence of the assigned caregiver.
• The temporary care services are separate from the mediation services and include tasks such as daily assistance, cleaning, cooking, shopping, and personal hygiene.
• The company believes that it does not have a permanent place of business in Germany, and the intermediaries do not have a permanent place of business in Poland.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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