Are Social Security Insurance Services Imported Exempt from VAT?

• Obligatory social insurance does not constitute a service subject to VAT under Polish law.
• A company provides home care services in Germany, exempt from VAT.
• The company insures its employees in Germany, with a German firm handling the insurance.
• The German firm charges a fee and issues an invoice for these services.
• The services provided do not include debt collection, advisory, or leasing services.
• The German firm operates independently and is registered in Germany.
• The company questions if these imported services are VAT-exempt under Polish law.

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.

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