- 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.
