Market leading insight for tax experts
View online issue

VAT and Promotional Schemes in Poland

Agnieszka Bienkowska and Marta Szafarowska, Tax Advisers, MDDP Michalik Dluska Dziedzic & Partners Tax Counsellors, discuss certain VAT regulations concerning promotional schemes in Poland

 
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...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top