- The issue of VAT on fast food sales is being questioned.
- The Naczelnego Sądu Administracyjnego will provide an answer to this question.
- A request for a resolution has been made by one of the regular adjudicating panels.
- If a resolution is made, it will bind all adjudicating panels of the Naczelnego Sądu Administracyjnego.
- A judgment made by a panel of seven judges will not have binding force, but will be considered as an interpretive guideline.
- The issue stems from a general interpretation made by the Minister of Finance in 2016.
- Some entrepreneurs continued to pay a 5% VAT based on previous favorable individual interpretations.
- Others decided to pay the higher tax but sought their rights in court.
- A dispute regarding VAT rates for fast food sales reached the Court of Justice of the European Union (TSUE).
- The TSUE ruled that the VAT rate depends on the customer’s choice of consuming the meal on-site or for takeout.
- Polish administrative courts began ruling that a 5% VAT rate could be applied to drive-in and walk-through sales.
- VAT rates in restaurants and shopping malls depended on whether the customer ate on-site or took the food to go.
- The latest case raises doubts about which VAT rate should be applied during the period between the Minister of Finance’s general interpretation and the implementation of the new VAT rate matrix.
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.
