- 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.
