The transfer of goods in exchange for an advertising service constitutes a delivery of goods and is also a paid delivery. Its payment consists in receiving an advertising service in return, as the regulations do not define payment as a purely monetary benefit. Therefore, such a supply of goods is subject to VAT.
This was the ruling of the Provincial Administrative Court in Rzeszów in its judgment of August 24, 2023 (I SA/Rz 237/23).
Source Archiwum
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