- The text discusses a new regulation in Poland regarding a 0% VAT rate for transportation services and the possibility of VAT deduction in case of an incorrectly inflated rate.
- It mentions a letter from the Director of the National Tax Information dated October 20, 2023, confirming the correctness of the interpretation.
- The request for the interpretation concerns the application of the 0% tax rate for transportation services and the right to deduct tax in case of acquiring services taxed at an incorrect rate of 23%.
- The company in question is a Polish company providing comprehensive transportation services.
- The services can be provided directly to senders and recipients of goods, as well as to other intermediaries.
- The company can also act as an intermediary in transportation services for other entities.
- The company possesses documents such as a waybill, invoices, and customs documents to support the transportation services.
- The company sometimes acts as an intermediary in transactions involving transportation services.
- The questions raised in the request concern the eligibility for applying the 0% tax rate for services provided directly to senders, recipients, and intermediaries, as well as the possibility of VAT deduction for services acquired from local suppliers with a 23% VAT rate.
- The company’s position is that the services should be taxed at a 0% rate and that receiving invoices with a 23% VAT rate from local suppliers does not prevent VAT deduction.
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.
