VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland?

• A Swedish company in the wind and solar energy sector requested an individual interpretation regarding its business activities in Poland.
• The company provided development services for a Polish special purpose vehicle related to a wind farm project.
• Services included location selection, landowner negotiations, obtaining permits, and engineering design.
• The company used subcontractors extensively but did not have its own infrastructure or employees in Poland.
• The company argued it did not have a permanent establishment in Poland under EU regulations.
• The Director of KIS disagreed, stating the company had a permanent establishment in Poland.
• The case went to the WSA in Gliwice, which sided with the company and overturned the interpretation.
• The Director appealed to the NSA, which upheld the WSA’s decision, agreeing with the company’s position.

Source: mddp.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.