Tax implications of free distribution of advertising materials not subject to VAT – correct position

• The letter dated February 9, 2024 from the Director of the National Tax Information
• The interpretation concerns the tax implications of providing advertising materials for free
• The company provides branded advertising materials for free to its clients and brand stores
• The materials are used to promote the company’s products in commercial establishments
• The value of the materials provided for free usually exceeds 100 PLN without VAT
• The company believes it is entitled to deduct the VAT paid on the purchase of the materials
• The materials provided are not considered samples for VAT purposes
• The company does not keep records of the materials provided as samples

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.