1. (finally presented in the supplement to the application) Can you, based on Art. 43 sec. 1 point 18, 18a and19 lit. d of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended), apply a VAT-exempt rate for occupational medicine and psychological examinations, through performing psychotests for: professional drivers and professional groups, such as: drivers of emergency vehicles, forklift operators, excavators, bulldozers, road rollers, tram drivers, for people working at heights, as well as people who apply for a job as a driver or other specialist mentioned above, in addition driving instructors or persons applying for the position of driving instructor, examiners or candidates for examiners or their previous examinations have expired and psychological assessments made at the request of the employer or future employer?
2. Are the medical services you provide, commissioned by private persons, consisting in performing medical and psychological examinations, aimed at obtaining the possibility of being entered on the list of qualified physical security employees, obtaining a firearms license or a license to drive vehicles that do not benefit from the exemption from VAT taxation pursuant to art. 43 sec. 1 point 18 of the VAT Act, however, due to the wording of Art. 113 sec. 1 of the VAT Act “Sales made by taxpayers whose total sales value did not exceed PLN 200,000 in the previous tax year are exempt.” and you have not exceeded this sales amount in total, are these services subjectively exempt from VAT?
Source: sip.lex.pl
