- Determining whether an entity has a permanent place of business in a given country can be complicated. It involves considering various factors, such as whether the entity employs or controls human resources in that country.
- The concept of VAT Fixed Establishment (VAT FE) refers to a place, other than the taxpayer’s registered office, that has sufficient stability and resources to provide or receive services.
- When determining if a foreign taxpayer has VAT FE in Poland, factors such as the permanency of their activity, presence of human resources, and technical facilities are examined. It is not necessary for the taxpayer to have their own human resources as long as they have comparable resources at their disposal.
- Occasional visits by foreign employees to Poland do not constitute VAT FE. The recommendation of employees by a foreign company does not establish VAT FE if the final decision rests with the Polish entity. The presence of a single member of the management board of a Polish company who also serves as a member of the management board of a foreign company does not meet the requirement of having human resources in Poland.
Source Prawo.pl
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