- Mediation services do not fall under the category of advisory or legal services as defined by Article 113(13) of the VAT Act, allowing taxpayers who exclusively provide mediation to qualify for VAT exemption, provided they meet other statutory conditions.
- From January 1, 2026, taxpayers can benefit from the VAT exemption if their expected annual sales do not exceed PLN 240,000, with certain activities excluded from the sales calculation, such as intra-Community distance sales and exempt supplies.
- Once a taxpayer exceeds the sales limit for VAT exemption, they lose their exemption but can reapply for it only after one year, and mediation is classified as a social service, reinforcing that mediators do not provide legal advice or resolve disputes.
Source Prawo
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