Ruling: Granting License for Program Usage at 8% VAT Rate

• The text is a binding information on the tax rate for a service in Poland.
• The service is the granting of a license to use a program.
• The tax rate for this service is 8%.
• The applicant is a creator of the program and has the exclusive rights to it.
• The program is used for electronic correspondence and is tailored to the needs of specific institutions.
• The fee for the license is one-time and based on the licensing agreement.
• The legal basis for this information is the law on goods and services tax.
• The purpose of issuing this information is to determine the tax rate for the service.
• The verification of the applicant’s status as a creator is not within the scope of this information.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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