(judgment of the Supreme Administrative Court of July 12, 2022, I FSK 1585/18)
The Polish jurisprudence and the practice of tax authorities have established the view that when assessing whether a manager is a VAT payer, several premises should be analyzed. In practice, it is most often crucial to determine whether he is liable to third parties in connection with the services provided. The discussed judgment confirms that such liability should be provided for directly in the contract, and not result from the general principles provided for in the law.
Source Deloitte
Latest Posts in "Poland"
- No VAT on Crowdfunded Blockchain Services Without Identifiable Beneficiary, Polish Court Rules
- Mandatory KSeF Launches February 2026: Many Small Businesses May Not Be Ready in Time
- Date in Field P_1 Is Invoice Issue Date and Tax Point, Not KSeF Creation Date
- When Can You Sell Collectibles Without Using the VAT Margin Scheme?
- How to Correct Structured Invoices in KSeF Issued with Incorrect Buyer NIP After February 2026
