Polish tax authorities deny VAT exemption for foreign risk management services used by betting companies.
Company’s VAT Exemption Claim
A company purchasing services from foreign entities believed they qualified for VAT exemption under Article 43, section 1, point 15 of the VAT Act. The company argued these services were integral to its betting operations, enabling them to conduct mutual bets properly and profitably.
Tax Authority’s Position
Polish tax authorities have determined that risk management services for betting companies do not qualify for VAT exemption, rejecting the company’s interpretation of the tax law provisions.
