Private Use of Company Phones Not Subject to VAT if Employer’s Interest Prevails – Gdańsk Court

• The WSA in Gdańsk ruled that allowing employees to use company phones for private purposes is not subject to VAT if it primarily serves the employer’s interests and is closely linked to business activities.
• The case involved a company providing employees with mobile phones for work, which could also be used privately within a set cost limit.
• The court emphasized that VAT applies only if the benefit is exclusively in the employee’s interest, not the employer’s.
• The court found that the main benefit was for the employer, as the phones were work tools and private use was incidental, so no VAT was due.

Source: mddp.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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