Voluntary contributions to the blogger that he receives from his fans are not subject to VAT. This is also how we can read in the interpretation of the Head of NTIS of 8 February 2023 (No. 0111-KDIB3-1.4012.910.2022.4.ICZ). Are there specific conditions that must be met in order for taxation not to occur? Check!
- Consideration as a necessary element of a transaction subject to VAT
- Voluntary payments to the blogger and advance payment in VAT
Source: poradnikprzedsiebiorcy.pl
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