Did the Supreme Administrative Court Grant VAT Exemption to Online Erotic Shows?

• The Supreme Administrative Court (NSA) ruled on October 16, 2025, regarding VAT exemption for online erotic shows.
• The case involved whether such shows, presented as artistic performances by individual creators, qualify as cultural services exempt from VAT.
• The taxpayer described the shows as real-time, artistic, and not pornographic, emphasizing their cultural and creative nature.
• The tax authority (KIS) decided these erotic shows do not qualify as cultural services and thus are not eligible for VAT exemption.
• The NSA’s role was to assess the tax law, not the morality of the services.

Source: mddp.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.

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