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VAT updates for multinationals

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

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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.

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