- Training for doctors, physiotherapists, massage therapists, and personal trainers is exempt from VAT
- The exemption is based on Polish law, which conflicts with EU law
- The Polish law requires specific forms and rules for exemption, which are not required by EU law
- The National Administrative Court ruled that the Polish VAT law is inconsistent with EU law
- Only some training sessions are exempt from VAT
- The EU exemption rule was incorrectly implemented
- Instructors do not pay VAT on training sessions
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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