http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-gitn-october-2014.pdf
Deloitte Poland understands that the tax authorities have recently started challenging input VAT
recovery on the services of conference organization.
Previously, the tax authorities have treated such services as composite supplies, allowing input VAT
recovery for the entire amount invoiced. Recently, the tax authorities have examined such services
in more detail, requesting a breakdown of the fees incurred. If the calculations indicate that there are
elements such as accommodation services, restaurant services, etc., with respect to which input
VAT recovery is restricted in Poland, the tax authorities may deny input VAT recovery to the extent
of such expenses; although these are just elements of the remuneration calculation of the service
provider.
