- VAT rates for complex services are determined through WIS, not individual interpretations
- The Supreme Administrative Court ruled that the determination of whether a service is complex and its correct VAT rate is handled via WIS
- The tax authority refused to provide an interpretation for a complex service
- In such cases, a WIS request is necessary
- A company organizing mass events wanted to know if ticket sales for a festival, including additional services like parking and catering, should be treated as a complex service
- The company believed the main service was event entry, with other services being auxiliary, applying an 8 percent VAT rate to the entire complex service
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.
Latest Posts in "Poland"
- Do VAT-Exempt Businesses Need to Issue Invoices via KSeF? Find Out the Requirements
- Can a Wife Deduct VAT If Only Her Husband Is Named on the Invoice?
- How Should Municipalities Deduct VAT on Cemetery Services? Court Clarifies Methods and Rules
- KSeF Faces Ongoing Access Issues: Users Unable to Log In for Second Consecutive Day
- Ministry of Finance Issues Guidelines on Fixed Establishment Rules for KSeF Invoicing in Poland
