The Supreme Administrative Court confirmed the position of the court of first instance: the revenue received by the co-owner of the patent from the share in the benefits of the implementation of the invention does not constitute remuneration for the service within the meaning of the VAT Act, and thus is not subject to VAT.
Source MDDP
Latest Posts in "Poland"
- KSeF Simplifies Tax Settlements: Digital Transformation’s Impact on Poland’s Investment Attractiveness
- Launch of open testing for KSeF 2.0 API
- Export Customs Clearance: Required Documents and Key Applications
- Poland Releases KSeF 2.0 Updates
- Proposed VAT Act Amendments: Agricultural Registration, 0% Rate, Inventory Changes, and Group Operation Extensions
