A necessary element to qualify a service as subject to VAT is to identify the recipient of the service. This was the decision of the Provincial Administrative Court in Gdańsk on July 11, 2023 in the case of a Polish company implementing blockchain network development projects at the request of the community centered around this network. The court found that the order was financed through crowdfunding, hence one of the prerequisites for VAT, i.e. identifying a specific beneficiary of the service, could not be met.
Source: pit.pl
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