The expenses that the taxpayer incurs in connection with the purchase of a medical subscription for himself and his family members are not related to business activity and sales. They serve to meet his personal needs. Thus, the entrepreneur will not deduct VAT from invoices documenting the purchase of such a subscription – this was confirmed by the tax office in its interpretation.
Source Prawo.pl
Latest Posts in "Poland"
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
- VAT Exemption for Ambulance Services: Not Limited to Disasters, Court Rules
- Developer’s Contribution to Water-Sewage Network Expansion Subject to VAT, Court Rules
- Museum VAT Deductions: Full for Commercial Use, Partial for Mixed Spaces, Court Rules
- Asian Gangs and VAT Fraud: How Europe Loses Billions Annually