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Tax Implications of Supporting Rainfall and Flood Victims: VAT, CIT and PIT Considerations

  • Poland experienced severe rainfall leading to widespread flooding in mid-September
  • The government declared a state of natural disaster and introduced tax measures to support flood victims
  • A temporary 0% VAT rate applies to donations of goods and services for flood victims
  • The 0% VAT rate applies to public benefit organizations, local government units, healthcare providers, etc.
  • Donations of building materials for flood victims also qualify for a 0% VAT rate
  • The 0% VAT rate for building materials applies to individuals and entities in flood-affected municipalities
  • A written donation agreement and documentation of property damage are required for the 0% VAT rate
  • The 0% VAT rate for building material donations is applicable from September 24, 2024, to March 31, 2025.

Source: mddp.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.

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