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Poland: Applicability of VAT exemption; UK sales revenue determined net of UK VAT

Summaries of recent Supreme Administrative Court decisions

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February 20, 2025

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court delivered on February 7, 2025:

  • The court held (case I FSK 1566/21) that the value added tax (VAT) exemption referred to in Article 136(a) of Directive 112 and Article 43(1)(2) of the VAT Act is only available when the taxpayer cannot deduct tax due to certain legal restrictions, for example when the sale is exempt from VAT. The exemption does not apply simply because the taxpayer could have deducted the tax, but failed to do so.
  • The court held (case II FSK 626/22) that after January 1, 2021 (following the Brexit transition period), taxpayers must determine UK sales revenue for corporate income tax purposes net of UK VAT. Although UK VAT is charged on sales invoices, revenue must be recognized similarly to that earned in Poland. In addition, when calculating deductible costs for corporate income tax purposes, taxpayers must include costs based on invoices on a net basis.

Read a February 2025 report prepared by the KPMG member firm in Poland

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