- An Irish head office that is part of a VAT group is treated as a separate taxable person from its Polish branch for VAT purposes.
- This follows the CJEU Danske Bank ruling, which supports separate VAT treatment when the head office belongs to a VAT group.
- Services between the Irish head office and the Polish branch are taxable supplies, not internal transfers.
- The Polish branch must account for VAT on these services, typically under the reverse charge mechanism.
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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