Poland: Summaries of recent Supreme Administrative Court decisions

VAT exemption for online platform assisting banking customers; VAT treatment of medical services consortium; VAT exemption for currency exchanges

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January 16, 2025

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court issued on January 8, 2025:

  • The court held (case file I FSK 743/21) that an online platform assisting customers with submission of a credit application to a bank was not engaged in a purely technical activity and was rendering agency services exempt from value added tax (VAT) under Article 43(1)(38) of the VAT Act.
  • The court held (case file I FSK 648/21) that all parties under a consortium agreement involving the exchange of medical services for which they are remunerated is subject to VAT on the services they provide and all transactions among the consortium members must be supported by invoices.
  • The court held (case file I FSK 1049/21) that the exchange of one currency for another does not meet the definition of a “thing” under VAT regulations and, consequently, is not subject to VAT. The margin, which constitutes the taxable amount, is also exempt from VAT, but it must be shown in item no. 10 of the VAT-7 return.

Read the January 2025 report

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