6 October 2014

From 1 January 2015 Poland will remove the exemption currently applied to many insurance administration services. This brings Poland more into line with the Principal VAT Directive, as interpreted in the CJEU judgment in Arthur Andersen & Co Case C-472/03. The VAT on Polish costs which are directly linked to the exempt activities of a group undertaking in a different Member State will be irrecoverable, although recovery should still be available if the group undertaking is outside the EU.