As of 1 January 2023, legislation is in place that allows for the creation of a VAT group in Poland. According to the statutory definition, this is a group of entities that are financially, economically and organisationally related and are registered as VAT taxpayers.
A VAT group may only include entities that:
- Ìý
•ÌýÌýÌýÌý are established in Poland; or
- Ìý
•ÌýÌýÌýÌý have a branch in the territory of Poland through which they conduct business activity.
An economic link means that entities belonging to the same VAT group:
- Ìý
•
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Web page updated on 17 Mar 2025 16:02