No Fixed Establishment if no Back Office in Poland

• Foreign companies must have technical and personnel support in Poland to be considered as having a fixed establishment for VAT purposes
• Services purchased by foreign companies in Poland are subject to taxation if they have a fixed establishment in the country
• The Supreme Administrative Court in Poland has established precedents regarding the taxation of services purchased by foreign companies in the country
• The recent ruling by the Supreme Administrative Court reaffirmed the requirement for foreign companies to have technical and personnel support in Poland for VAT purposes

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.

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