News › Weekly Alert Article

VAT updates for multinationals

Poland
2 Dec 2014

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.

Discover more: Recent Polish tax updates


Your taxand contact for further queries is:
Andrzej Puncewicz
T. +48 22 324 59 49
E. Andrzej.puncewicz@taxand.pl

Quality tax advice, globally

Taxand's Take

These issues will affect multinationals and nationals over a variety of sectors. Companies operating in Poland should take note and respond accordingly.

Taxand's Take Author

Access Taxand's Take

Access Taxand's Take

Register to receive Taxand’s latest opinion on topical tax news