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
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