- Insurance intermediation services are not limited to the moment of contract signing; they also include post-contract activities.
- All services characteristic of insurance intermediaries, including marketing and client support after contract conclusion, are VAT-exempt under Article 43(1)(37) of the VAT Act.
- The Supreme Administrative Court (NSA) confirmed that the entire range of agents’ activities, both before and after contract signing, is considered a single, comprehensive insurance intermediation service.
- Agents receive remuneration only from the insurance company, and all their consortium activities are treated as VAT-exempt insurance intermediation services.
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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