Polish VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a full list is provided in Appendix 38B).
The effects of exemption are that:
- Ìý
•ÌýÌýÌýÌý the goods or services are free of VAT at the point of delivery; and
- Ìý
•ÌýÌýÌýÌý VAT incurred on costs associated with making the exempt supplies is not recoverable.
Businesses making only exempt supplies are not required to register for VAT
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