- The text discusses a court ruling regarding VAT exemption for a mechanic who also sells car parts.
- The mechanic had claimed VAT exemption due to his annual sales not exceeding the legal limit of 200,000 PLN.
- However, the tax authorities discovered that the mechanic was also selling car parts through an online auction portal.
- As a result, the mechanic lost the VAT exemption and was ordered to pay taxes for the period of September 2019 to December 2020.
- The court rejected the mechanic’s argument that the sale of car parts was separate from his business activities, citing evidence from the tax book and online profiles.
- The court also considered transaction records and bank statements as evidence of the scale of the mechanic’s operations.
- The ruling is not final and can be appealed.
Source: podatki.gazetaprawna.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.
Latest Posts in "Poland"
- Polish Ministry of Finance Updates Q&A on KSeF 2.0 for 2026 E-Invoicing Rollout
- How to Account for Art Gallery Purchases in CIT and VAT for Executive Office Decor
- VAT Adjustment Timing: Fulfillment of Reduction Conditions Matters, Not Invoice Issuance
- Transport Operators Exempt from VAT on Compensation Paid by Local Governments, Court Rules
- MDDP Webinar – KSeF implementation – how to prepare a company for new invoicing obligations? (Oct 15)
