- VAT exemption for rescue services is not dependent on disasters. The Supreme Administrative Court ruled that the exemption applies if imported goods are for rescue operations. The court disagreed with the tax authority’s interpretation that the exemption only applies to disaster-related activities. There are two separate bases for VAT exemption: one for disasters and one for rescue units without such limitation.
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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