- NSA ruled that compensations received by energy and gas companies before July 1, 2024, are not subject to VAT.
- The dispute arose due to mechanisms introduced to prevent excessive energy price increases in Poland.
- Companies could apply for compensation for the difference between contractual and maximum prices.
- The taxpayer argued that compensation is not a subsidy or grant affecting VAT taxation.
- The Director of KIS disagreed, claiming compensation impacts pricing.
- The Warsaw Administrative Court sided with the taxpayer, stating no sufficient link between energy prices and compensation.
- NSA upheld the favorable ruling, confirming compensations are not related to energy supplies and are excluded from VAT taxation.
Source: crido.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.
