One-Time Trademark Contribution to Partnership Not Subject to VAT, Rules Supreme Administrative Court

• A one-time contribution of a trademark to a registered partnership (spółka jawna) does not fall under VAT.
• The Supreme Administrative Court (NSA) ruled that such a single, incidental act is not considered economic activity under VAT law.
• The case involved a woman who received a trademark as a gift and planned to contribute it to a new partnership in exchange for becoming a partner.
• She did not register the trademark as a fixed asset or amortize it.
• VAT liability arises only when the partnership uses the trademark in its business activities, not at the moment of the one-time contribution.

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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