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Ruling: VAT exemption for insurance and agency services

Official publication of of August 2, 2023 by the Director of the National Tax Information on VAT exemption for insurance and agency services:

  • recognizing the services provided to an insurance company aimed at concluding insurance contracts as a comprehensive insurance brokerage service exempt from VAT and the method of documenting these services is correct,
  • recognizing other services provided under the Agency Agreement for the insurance company as elements of a comprehensive insurance brokerage service and documenting these services is incorrect.

Source: lex.pl

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