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Ruling: Provision of services by the partner to the company

1. In the described facts, will the activities performed by the Applicant for the Company constitute the provision of services for consideration by the taxpayer within the meaning of the VAT Act, subject to VAT (question marked in application No. 2)?

2. Is the Applicant performing recurring non-cash benefits specified in the description of the facts for the benefit of the Company, which is not and has not been registered as an active VAT payer, entitled to benefit from the subjective exemption from VAT pursuant to Art . 113 sec. 1 of the Act of 11 March 2004 on tax on goods and services (question marked in application no. 3)?

3. What document, for the purposes of the value added tax, should the Applicant document the performance of recurring non-cash benefits for the Company (question marked in application No. 4)?

Source: sip.lex.pl

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