- The Director of the National Tax Information Service ruled on 19 March 2025, focusing on VAT taxation in cash pooling agreements, noting that the applicant acted as both a participant and leader, impacting the authority’s position.
- The case involved a typical cash pooling arrangement where the applicant managed a main account and performed administrative functions while the bank handled liquidity management and fund transfers.
- The authority concluded that the applicant’s activities as a Pool Leader constitute a taxable service under VAT due to the provision of services (administrative and representative) and potential remuneration from interest differentials.
Source Daniel Więckowski
