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VAT updates for multinationals
Recent judgements and rulings have amended certain VAT situations for multinationals. Taxand Poland takes a look at the VAT issues most likely to affect businesses operating in Poland.
Granting prizes under the customer loyalty program is subject to VAT
- Giving prizes to customers who took part in the loyalty program should not be perceived as a part of the marketing service. According to the standpoint of the Supreme Administrative Court such provision should constitute a separate supply of goods and therefore should be subject to VAT.
The board member of the joint stock company, who at the same time renders management services based on a contract, is not a VAT taxpayer
- Provision of the management services for the company by its member of the board, does not constitute a business activity in the meaning of the VAT Act. As a result, a person employed under a contract, who is at the same time a member of the board, is not a VAT taxpayer.
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