Agnieszka Bienkowska and Marta Szafarowska Tax Advisers MDDP Michalik Dluska Dziedzic & Partners Tax Counsellors discuss certain VAT regulations concerning promotional schemes in Poland
Prior to its accession to the EU most goods distributed in Poland within a promotional scheme were subject to VAT with some notable exceptions: in the case of 'buy one get one free' schemes it was commonly accepted that such transactions constituted the supply of two products for the price of one — separate VAT on the second product was not required. Another popular structure applied by Polish taxpayers was to distribute gifts samples and advertising material through a third party such as an advertising agency. It was widely accepted that the advertising entity provided a complex of advertising services covering among other...
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Agnieszka Bienkowska and Marta Szafarowska Tax Advisers MDDP Michalik Dluska Dziedzic & Partners Tax Counsellors discuss certain VAT regulations concerning promotional schemes in Poland
Prior to its accession to the EU most goods distributed in Poland within a promotional scheme were subject to VAT with some notable exceptions: in the case of 'buy one get one free' schemes it was commonly accepted that such transactions constituted the supply of two products for the price of one — separate VAT on the second product was not required. Another popular structure applied by Polish taxpayers was to distribute gifts samples and advertising material through a third party such as an advertising agency. It was widely accepted that the advertising entity provided a complex of advertising services covering among other...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
