The ruling defines “care services” as services provided to disabled, chronically ill, or elderly individuals in their place of residence, with the goal of maintaining their well-being and independence. It emphasizes that the nature and purpose of the service provided, rather than the subcontractor status, determine the eligibility for tax exemption. The conclusion states that services provided for the care of disabled and elderly individuals in their place of residence are exempt from VAT according to the specific article in the tax law.
Source: sip.lex.pl
Latest Posts in "Poland"
- Clarification of Management Board Liability for Tax Arrears
- Regulation on the Use of the National e-Invoice System by the Minister of Finance
- Poland Plans Digital Services Tax on Global Tech Giants, Seeks International Input
- Poland’s KSeF 2.0 Transition: Key Milestones and Compliance Deadlines for 2025-2026
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
