1. For the purposes of determining the obligation to register as a VAT taxpayer in Poland, is the taxpayer referred to in Art. 15 of the VAT Act is the Head Office as a whole (i.e. the Head Office together with the Branch considered as one enterprise) and consequently it is the Head Office operating in Poland through the Branch, having legal capacity, that is obliged to register for VAT purposes, referred to in article 96 of the VAT Act?
2. In the described facts/future event, is the Applicant’s Branch a permanent place of business in Poland within the meaning of the provisions of the VAT Act?
3. Will the Internal Services that may be provided in the future between the Branch and Foreign Branches constitute the provision of services subject to VAT within the meaning of Art. 5 point 1 and art. 8 of the VAT Act, and thus will these services be documented with VAT invoices?
4. Will the Internal Services that will be provided on the Branch – Head Office and Head Office – Branch lines constitute the provision of services subject to VAT within the meaning of Art. 5 point 1 and art. 8 of the VAT Act, and thus will these services be documented with VAT invoices?
5. Will the External Services that will be provided by the Branch for the benefit of other entities from the Capital Group constitute the provision of services subject to VAT within the meaning of Art. 5 point 1 and art. 8 of the VAT Act, and thus will these services be documented with VAT invoices?
6. Will the Internal Services, if they are first purchased by the Head Office from a member of the German VAT Group, to which the Head Office also belongs, and then transferred by the Head Office to the Branch, will constitute import of services for the Branch within the meaning of Art . 2 point 9 of the VAT Act, and thus will these services be documented with VAT invoices?
7. If the Head Office’s own goods (e.g. IT equipment) are moved from Germany to Poland (from the Head Office to the Branch), will the Head Office – as a taxpayer registered for Polish VAT – be obliged to recognize the intra-Community movement of goods?
8. Will the Head Office, as a taxpayer with a permanent place of business in Poland (Branch), registered for VAT purposes, be entitled to deduct input VAT on the purchase of goods and services, made at the level of the Branch, in accordance with the wording of Art . 86 sec. 8 point 1 of the VAT Act?
Source: lex.pl
