- Consortium is an agreement where parties commit to jointly carry out a task
- Consortium agreement is not defined by law
- Consortium consists of independent legal entities
- Consortium is not subject to VAT, but transactions within the consortium may be subject to VAT taxation
- VAT group is different from consortium, as entities in a group are treated as one VAT taxpayer
- VAT settlement in consortium is challenging and each case should be analyzed individually
- Consortiums have clients, consortium leader, and other members
- Billing model involves each consortium member invoicing the client for the work done.
Source: zrozumvat.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"
- Structured invoice – Information sheet on the FA (3) logical structure
- Supreme Administrative Court Ruling: When Municipal Companies’ Activities Are Exempt from VAT?
- How to Issue an Invoice in KSeF 2.0 After February 1, 2026: 5 Key Steps
- Clear Declaration Required to Waive VAT Exemption on Property Sales
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
