Services provided by a branch in Poland to its head office in Ireland that is a member of a VAT group constitute services provided between two separate taxable persons
- The Provincial Administrative Court in Gliwice dismissed a complaint regarding an individual interpretation of the Director of the National Revenue Information.
- The interpretation stated that the position of the complainant regarding the tax on goods and services was incorrect. The complainant, P1. Spółka Akcyjna Branch in Poland, is a branch of a foreign entrepreneur, the parent company – P. with its registered office in Ireland.
- The branch operates under the business activity of the parent company, providing life insurance services.
- Although the branch has organizational independence, it does not have the possibility to conduct business activity in its own name and on its own account.
- The Head Office will purchase benefits that will be used by the branch, and their costs will be attributed to the activities of this branch. At the same time, the branch will support the Head Office in certain technical and operational activities.
Source gov.pl
