Poland: Summaries of recent Supreme Administrative Court decisions
Issues relating to VAT, withholding tax, taxpayer’s right to interest on overpayments when initiating APA procedure
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March 10, 2026
The Supreme Administrative Court recently held that:
- When the amount of remuneration (such as bonuses or margins) for services rendered by a car dealer to a distributor must be approved by the distributor, the taxable amount for value added tax (VAT) purposes is determined only once approved (case I FSK 1367/23).
- Purely technical services (e.g., preparing insurance products and implementing them in information technology (IT) systems, as well as servicing the concluded contracts) do not constitute VAT-exempt insurance brokerage services (case I FSK 1311/23).
- The “expenditure incurred on the acquisition or taking up of shares” in a joint-stock limited partnership is the genuine economic burden incurred (paid) by the company for that purpose (case II FSK 754/23).
- Remuneration paid for the rental of development and testing environments, the provision of which is inextricably linked to the use of servers, constitutes consideration for the use of “industrial equipment,” and therefore gives rise to an obligation to withhold tax (case II FSK 757/23).
- A taxpayer was entitled to interest on a tax overpayment from the moment of filing an application to initiate an advance pricing arrangement (APA) procedure, rather than only after the lapse of six months following the statutory deadline for issuing an APA decision (case II FSK 1022/25).
Read a March 2026 report prepared by the KPMG member firm in Poland