VAT Rates for Complex Services Determined by Binding Tax Information, Not Individual Interpretation

• VAT rates for complex services are determined through WIS, not individual interpretations
• The Supreme Administrative Court ruled that the determination of whether a service is complex and its correct VAT rate is handled via WIS
• The tax authority refused to provide an interpretation for a complex service
• In such cases, a WIS request is necessary
• A company organizing mass events wanted to know if ticket sales for a festival, including additional services like parking and catering, should be treated as a complex service
• The company believed the main service was event entry, with other services being auxiliary, applying an 8 percent VAT rate to the entire complex service

Source: podatki.gazetaprawna.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.

---

---