VAT

As of January 1, 2025, a new regulation on exemptions from the obligation to keep records of sales using cash registers is in effect. It is to be in effect for a period of 3 years, i.e. until the end of 2027. The new regulations maintain the PLN 20,000 threshold for entity exemption at the current level. On the other hand, changes are provided for in the catalog of subjective exemptions (annex to the regulation). Among the activities removed from the aforementioned catalog is the supply of goods and provision of services using automatic sales devices (so-called vending).

Introduced as of 1 January 2025, the SME special procedure allows small entrepreneurs established in the European Union to benefit from a subjective exemption from VAT in other EU Member States in whose territory they sell.

In the interpretation in question, the Head of the KIS once again addressed the VAT implications of the transfer of real estate to a family foundation, but this time the authority assessed the free-of-charge lending activity. The interpretation in question was issued at the request of an individual who was the owner of several dozen residential premises (the ‘Applicant’). The properties were rented as part of a sole proprietorship.

The WSA in Rzeszów, in a judgement of 28 May 2024, ref. I SA/Rz 77/24, dismissed the foundation’s complaint against the individual interpretation regarding the refusal to apply individual VAT pre-coefficients. The court agreed with the head of the KIS that the pre-factors proposed by the foundation for VAT deduction are imprecise and do not reflect the specific nature of the foundation’s activity.

The opinion in question was issued on April 25, 2024 in Case C-60/23 Skatteverket v. Digital Charging Solutions GmbH (DSC). DSC is in the business of providing electric vehicle users with access to a network of charging points operated by operators with whom DSC has entered into separate agreements. DCS provides EV users with a card and an authentication application to charge their vehicles at these points. Based on invoices received from the said operators, DCS invoices users monthly for the amount of electricity supplied to them. DCS also charges its customers a monthly fixed fee for access to the application, regardless of whether the user actually purchased electricity during the period.

The movement of the taxpayer’s own goods (belonging to the enterprise) from the territory of Poland to the territory of another EU member state shall be considered an intra-Community supply of goods (hereinafter: “WDT”). The above-mentioned own goods shall be understood as such goods which have been manufactured, extracted, purchased, including as part of intra-Community acquisition of goods, by a taxpayer in the territory of Poland within the framework of his business activity, or imported into the territory of Poland as part of importation of goods, if they are to serve the business activity of the taxpayer

In order to increase sales, taxpayers choose to conduct various promotional activities. One example of conducting such activities is selling goods in sets. The benefit on the buyer’s side is that the price he pays for the goods purchased in a set is lower than what he would have had to pay if he had decided to buy the goods separately. This means that the seller has to reduce the price of the goods included in the set. When the goods are subject to taxation at different rates, particularly the basic and preferential rates, the manner in which such a reduction is made can have significant consequences on VAT grounds.

Individual Interpretation by the Director of the National Tax Information Agency dated April 26, 2024, Ref. No. 0112-KDIL3.4012.174.2024.1.AK A VAT taxpayer operating a sole proprietorship in the rental and leasing of real estate (both buildings and premises) applied for an interpretation. The factual state indicated that the majority of the taxpayer’s activities were subject to VAT, with a limited scope of VAT exemption for properties rented for residential purposes.