A common form of promotional campaigns is the sale of goods at promotional prices. It happens that the set promotional price of a given product is much lower than its purchase price and market value, and is purely symbolic (e.g. PLN 1).
The consequences of selling at promotional prices under VAT are significantly different from those related to the free transfer of goods. According to Art. 7 sec. 1 and 2 of the VAT Act [1]Both paid and free supplies of goods are subject to VAT, provided that the conditions provided for in the regulations are met. However, the rules for determining the tax base for these supplies are different.
Source: martinitax.pl
