Judgment of the Provincial Administrative Court of February 10, 2023 (reference number III SA/Wa 2455/22)
Financial services exempt from tax are described in detail in the VAT Act [1] . As a rule, the tax obligation for these services arises upon receipt of all or part of the payment [2] . The obligatory VAT exemption for financial services was in place until the end of 2021. At the beginning of 2022, Polish Governance introduced the possibility of their voluntary taxation in the case of providing these services to taxpayers.
Source MDDP
Latest Posts in "Poland"
- No VAT on Crowdfunded Blockchain Services Without Identifiable Beneficiary, Polish Court Rules
- Mandatory KSeF Launches February 2026: Many Small Businesses May Not Be Ready in Time
- Date in Field P_1 Is Invoice Issue Date and Tax Point, Not KSeF Creation Date
- When Can You Sell Collectibles Without Using the VAT Margin Scheme?
- How to Correct Structured Invoices in KSeF Issued with Incorrect Buyer NIP After February 2026
