- Polish tax authorities generally confirm that lawyers’ free legal aid services do not fall under VAT, even if the lawyer is an active VAT taxpayer running a business.
- In a 13 April 2026 individual ruling, the tax office accepted that legal aid services provided under contracts with a county and a foundation were performed outside the lawyer’s business activity and constituted personally performed activity, not VAT-taxable supplies.
- The ruling emphasized three conditions pointing away from VAT: use of the contracting party’s infrastructure/organization, fixed remuneration with no economic risk, and no independent liability to third parties by the lawyer.
- As a result, the fee for such free legal aid should be documented with a settlement invoice/note rather than a VAT invoice, and the lawyer may seek correction of previously charged VAT.
- Despite favorable rulings, interpretations are not fully consistent, so disputes and future challenges remain possible.
Source: prawo.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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