Even if the PKD symbol and the industry in which the entrepreneur operates indicate the performance of supplies of goods or services subject to VAT, but in reality the company does not perform such activity, it will be able to benefit from the VAT exemption.
- VAT exemption
- Engineering activities and related technical consultancy
- The authority acknowledged that the actual nature of the activity carried out is decisive
- Ultimately, it is the entrepreneur who can decide whether he wants to be subject to VAT
Source: managerplus.pl