- Providers of software in the SaaS model can be considered VAT taxpayers.
- Not only large platforms, but also smaller entities facilitating transactions, may be classified as electronic interface operators under VAT law.
- The Supreme Administrative Court confirmed that SaaS providers involved in the sales process (order, payment, complaints) can be VAT operators.
- Entities facilitating remote sales through SaaS may have VAT obligations, not just major platforms.
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.
Latest Posts in "Poland"
- EU Court: Simplified VAT Rules Apply to Chain Transactions Involving Four Parties, Not Just Three
- Planned Maintenance for KSeF 1.0 API and MCU on December 8, 2025
- Difficulties Obtaining UPO for JPK_VAT Files with Declaration Due to e-Declaration Maintenance
- KSeF Mandatory E-Invoicing: 2026 Deadlines and Early Implementation for Sales Over PLN 200 Million
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates













