Free provision of services – effects in VAT

• 1. Why are free services subject to VAT?
• 2. When is the free service subject to VAT?
  • 2.1. Use of goods for purposes other than business
  • 2.2. Free provision of services for purposes other than business activity
• 3. How to account for VAT on free services

• 4. And when is the gratuitous benefit related to business activity?

Source zrozumvat.pl

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