On January 10, 2024, the Provincial Administrative Court issued a judgment on the special VAT-margin procedure for the delivery of collector coins. The case involved a company that sells bullion coins in Poland and abroad, importing them from third countries and occasionally purchasing domestically or from other EU countries. The company applied for a special taxation procedure, but the National Tax Information Directorate disagreed. The company filed a complaint, and the Provincial Administrative Court overturned the interpretation, allowing the company to apply the VAT-margin procedure. This procedure is important in VAT as it determines the tax base differently from the standard method, and allows professional trade in collector’s items to apply the VAT-margin procedure for a more favorable tax treatment.
Source MDDP
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