Individual interpretations are also issued in VAT matters, but also here there is no clear position.
For example , “A blogger who receives voluntary contributions from his followers does not pay VAT on them. These are neither advance payments nor payment for goods or services – explained the director of KIS in the individual interpretation of February 8, 2023. The director of KIS agreed with the taxpayer. He explained that the condition for taxation of a given activity is its “payment”. This results from Article 5(1)(1) of the VAT Act. Thus – as he stated – “an important feature of remuneration is the existence of a direct link between the supply of goods or the provision of services and the received payment” (individual interpretation of February 8, 2023, 0111-KDIB3-1.4012.910.2022.4.ICZ).
In another case, however , DKIS stated that (…) accepting cash donations and tips by the Applicant as part of the above-mentioned services. services made by customers by paying a specific amount of cash will be included in the catalog of activities subject to tax on goods and services – indicated in art. 5 sec. 1 point 1 of the Act. The so-called tips/donations will constitute the amounts received for the activity conducted by the Applicant on the portal, and thus will be included in the tax base” (individual tax ruling of September 22, 2021, 0113-KDIPT1-3.4012.445.2021.5.ALN).
Source: KPMG
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