The moment when the tax obligation arises when taxing financial services is not so obvious

Until the end of 2021, financial services were obligatorily exempt from VAT. At the beginning of 2022, as part of the Polish Deal, the legislator introduced optional – resulting from the provisions of the VAT Directive – taxation of domestic financial services, but only in relation to B2B (business to business) transactions.

Source Crido.pl

 

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