- The text is a letter from the Director of the National Tax Information in Poland.
- The letter confirms that the taxpayer’s position regarding the tax consequences of using tractor units for transport services in Sweden through an established branch is correct.
- The taxpayer requested an individual interpretation of the VAT settlement related to the use of tractor units for transport services in Sweden.
- The letter states that the use of tractor units and the purchase of fuel, tires, and other spare parts for the units do not constitute non-transactional intra-community supplies of goods.
- The taxpayer’s position is that the temporary use of tractor units in Sweden falls under the exception in Article 13(4)(7) of the VAT Act.
- The letter concludes that there is no intra-community supply of goods in the case of fuel, tires, and spare parts for the tractor units.
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.
