- Difficulties arise in determining the moment of service execution, including those carried out in settlement periods
- Classification of services and supplies as continuous is not always easy
- Disputes arise in case law regarding the definition of continuous services
- Two views clash on the definition of continuous services
- The concept of continuous services includes repeated supplies or services over a period of time
- The key is the repetition of services, defining settlement periods or payment terms
- The definition of continuous services should consider the purpose of the regulations
- Continuous services also include periodic services and services under permanent cooperation agreements with established payment terms.
Source: podatki.gazetaprawna.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.
