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News

CJEU: Loyalty program points are not vouchers within the meaning of the VAT Directive

The judgment of the Court of Justice of the European Union of 5 March 2026 in case C-436/24 concerns the tax classification of points awarded to customers under loyalty programs.   The dispute arose in the context of a Swedish loyalty scheme in which customers received points proportional to the value of their purchases and […]
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Tax authorities change approach to contractual penalties – favorable interpretation by the Head of the National Revenue Administration

The tax treatment of contractual penalties has long been one of the most disputed areas in CIT practice. Although the regulations themselves remain unchanged, their interpretation continues to evolve—recently, increasingly in favor of taxpayers.   In March 2026, the Head of the Polish National Revenue Administration revised an unfavorable interpretation concerning a contractual penalty for […]
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Sale of land plots and VAT – when the exemption does not apply

The sale of real estate is classified as a supply of goods for consideration under the Polish VAT Act. As a rule, this applies to both developed and undeveloped land. However, the regulations provide for a VAT exemption, provided that the conditions set out, inter alia, in Article 43(1)(9) of the VAT Act are met. […]
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