The rule in Polish tax law is one-off taxation of the same transaction, whereby, pursuant to Article 2(4)(b) of the Act on Civil Law Transactions, VAT taxation of transactions is subject to analysis first, and then – PCC. The assumption of the tax on civil law transactions is the taxation of private turnover, and the tax on goods and services – professional business activity.
- Judgment of the Supreme Administrative Court of 26 April 2023, file no. III FSK 1989/21
- The company as a private investor?
- Position of the NSA
- Applications
Source: MDDP
Latest Posts in "Poland"
- EU Court: Simplified VAT Rules Apply to Chain Transactions Involving Four Parties, Not Just Three
- Planned Maintenance for KSeF 1.0 API and MCU on December 8, 2025
- Difficulties Obtaining UPO for JPK_VAT Files with Declaration Due to e-Declaration Maintenance
- KSeF Mandatory E-Invoicing: 2026 Deadlines and Early Implementation for Sales Over PLN 200 Million
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates
