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Commentary

Appendix 38B: VAT exemptions (Poland)

38 Poland

VAT exemptions are applied in Poland to the following goods and services:

  1. Ìý

    •ÌýÌýÌýÌý The supply of goods used exclusively for the purposes of VAT-exempt activity, if input VAT on acquisition, import or manufacture of these goods was not deducted.

  2. Ìý

    •ÌýÌýÌýÌý The supply of agricultural products originating from own agricultural activity and provision of agricultural services by a farmer who uses the flat rate scheme.

  3. Ìý

    •ÌýÌýÌýÌý Public postal services.

  4. Ìý

    •ÌýÌýÌýÌý Hospital and medical care services.

  5. Ìý

    •ÌýÌýÌýÌý The supply of human organs,

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