Civil advisory services do not constitute independent economic activity within the meaning of the VAT Act, as long as the person providing them has no influence on the amount of remuneration obtained on this account and does not bear the economic risk related to their provision. These services are not subject to VAT, even if the person providing them also conducts business activity in a different scope, subject to VAT. The tax authorities stated so favorably in the most recent interpretation.
Source Prawo.pl
