- Banks issue certificates confirming various banking activities, such as account management and account balance, which are subject to VAT according to the director of KIS.
- However, the Supreme Administrative Court ruled differently in a judgment on May 10, 2023.
- Banks argue that these activities are part of a comprehensive financial service and should be exempt from VAT.
- The director of KIS refers to a September 25, 2023 interpretation that supports the VAT requirement.
- The director of KIS states that these services are not exempt from VAT based on EU Court of Justice rulings.
- According to the director of KIS, these services do not meet the conditions for exemption from VAT.
- The director of KIS emphasizes that issuing these documents does not improve the main service and is separate from financial services provided by the bank.
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.
