- The text discusses a new interpretation regarding proportional VAT deduction by the Polish branch of a foreign company.
- The interpretation is considered partially correct and partially incorrect.
- The correct aspects include the consideration of exclusions from the tax law and the incorrect aspects include the calculation of proportions, deduction of tax, and application of exchange rates.
- The request for the interpretation was submitted on July 14, 2023, and additional information was provided on October 4, 2023.
- The company in question is a member of a VAT group in Poland and has established a branch in Poland.
- The branch supports the company’s processes and activities in other countries, including IT support, financial support, administrative support, and accounting support.
- The branch operates in Poland using technical infrastructure and personnel resources.
- The branch currently employs staff in Poland and utilizes rented office buildings and furniture for its operations.
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.
