Although Poland has not implemented the regulation on VAT grouping yet, according to the Supreme Administrative Court the lack of provisions in domestic law does not exclude the interpretation with reference to the jurisprudence of the ECJ. Thus, services provided from a Polish branch to the main establishment which is part of a VAT group in another Member State may not qualify as out of scope but as taxable services provided to the VAT group
Source
Latest Posts in "Poland"
- KSeF 2.0: Tax Law vs. Ministry Guidelines—Are Structured Invoices Only Virtual?
- Poland Opens KSeF 2.0 API Testing Environment Ahead of Mandatory E-Invoicing Rollout
- SaaS Providers Can Be VAT Taxpayers Like E-Commerce Platforms, Court Rules
- VAT Can Be Deducted on Corporate Social Responsibility (CSR) Expenses, Court Rules
- VAT Statute of Limitations Expiring December 2025: Input Tax Deduction Rights
