- A Swiss company planned to purchase raw materials for laser production from a Polish contractor, who would then provide services using the supplied stocks to obtain a complete product.
- The company asked for an individual interpretation on whether it would have a fixed establishment in Poland for VAT purposes and if the service provided by the contractor would be subject to VAT in Poland. The company believed that it would not have a fixed establishment in Poland and that the services provided should be subject to VAT in Switzerland.
- However, the director of KIS disagreed, stating that the company had sufficient stability and an appropriate structure in terms of personnel and technical resources to recognize that it had a permanent place of business in Poland.
- The company planned long-term cooperation with the contractor and had the necessary personnel and technical facilities in Poland to conduct part of its business activity.
- The authority decided that the company’s cooperation with the counterparty would be in accordance with the guidelines and expectations set out by the company.
Source MDDP
