Poland: Taxable VAT base for voucher; use of motor vehicles for business versus personal use for VAT purposes (Supreme Administrative Court decisions)

Summaries of recent Supreme Administrative Court decisions 

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September 16, 2025

The Supreme Administrative Court on September 9, 2025, held that:

  •  The taxable value added tax (VAT) base for the supply of goods or services in exchange for a partially redeemed multi-purpose voucher is the portion of the consideration paid for the voucher that corresponds to the price of the goods or services purchased, less the amount of tax relating to the supplied goods or provided services, regardless of whether the purchaser has the option to redeem the voucher for any unused value (case file I FSK 524/21).
  • Motor vehicles whose design precludes their use for purposes unrelated to business activity, or makes such use insignificant, are regarded as being used exclusively for the taxpayer’s business activity for VAT purposes, even if there is a possibility of private use (case file I FSK 855/22).

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

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