Poland: Recent VAT-related developments (court decisions)

Supreme Administrative Court, Court of Justice of the European Union (CJEU), Advocate General of the CJEU

Supreme Administrative Court, CJEU, Advocate General of the CJEU

The KPMG member firm in Poland prepared a report that includes summaries of the following recent VAT-related court decisions:

  • The Supreme Administrative Court on 14 November 2022 held (case file I FSK 551/19) that currency exchange transactions performed by a company could be treated as ancillary activities for value added tax (VAT) purposes because such activities were conducted on an occasional basis, were unplanned, and involved only very limited use of assets or personnel of the company.
  • The Court of Justice of the European Union (CJEU) on 17 November 2022 held (case file C 607/20) that offering retail vouchers to employees, in the context of a program designed to recognize and reward high-performing employees, did not constitute a supply of services for consideration and thus was not subject to VAT. 
  • The Advocate General of the CJEU on 10 November 2022 issued an opinion (case file C-612/21) finding that a municipality that installed a renewable energy source system on property owned by private persons, and then after a certain period of time transferred the ownership of those systems to the property owners, was not acting as a taxable person for VAT purposes. The project was financed with subsidies from the government and the property owners’ own contribution. The Advocate General found that the municipality’s activity solely involved organizing the promotion of renewable energy expansion for its residents and that the municipality was not acting as a private economic operator.

Read a November 2022 report prepared by the KPMG member firm in Poland


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.