Cash pooling – another clash

• The Director of the National Tax Information Service ruled on 19 March 2025, focusing on VAT taxation in cash pooling agreements, noting that the applicant acted as both a participant and leader, impacting the authority’s position.
• The case involved a typical cash pooling arrangement where the applicant managed a main account and performed administrative functions while the bank handled liquidity management and fund transfers.
• The authority concluded that the applicant’s activities as a Pool Leader constitute a taxable service under VAT due to the provision of services (administrative and representative) and potential remuneration from interest differentials.

Source Daniel Więckowski

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