As affirmed by the Provincial Administrative Court in Gdańsk, consortium benefits are provided jointly by the leader and partner directly to the client and are therefore not considered services rendered to the leader, which is why the consortium participant does not issue an invoice and the benefits are exempt from VAT.
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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