By separating a separate supply from a comprehensive service, qualified as a supply of a separate non-exempt service, it can be subject to VAT. It happens that the tax office allows such a separation of services in an artificial way, precisely for tax purposes.
- Provision of a comprehensive service and VAT
- Activities exempt from VAT
- The tax office separated the service
- Artificial division for tax purposes
- Two-instance proceedings or court proceedings
Source: ksiegowosc.infor.pl