- Transferring goods (e.g., machines) between spouses who each run their own businesses can be subject to VAT, even if the transfer is free of charge. The Supreme Administrative Court ruled that marital joint property does not matter in this case; what matters is that both spouses are separate VAT taxpayers. In the specific case, a wife closed her business and transferred machines to her husband’s business. The tax office and the court found this to be a taxable supply under VAT law, since she had previously deducted input VAT on the machines.
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
