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"
- Did the NSA Grant VAT Exemption for Erotic Shows? Court Ruling on VAT Exemptions Explained
- Poland Narrows KSeF E-Invoicing Scope: Key Exemptions and Voluntary Options for 2026
- Pro Forma Invoices After 2026: Excluded from KSeF, Still Allowed for Business Use in Poland
- New Way to Check VAT Taxpayer Status Now Available on biznes.gov.pl Portal
- EU Countries Delay Mandatory E-Invoicing, While Poland Sticks to Original KSeF Timeline
