Sectors

The key requirement is that the work must have an individual character, meaning that it is the result of the employee’s or contractor’s intellectual creativity rather than the routine performance of an assignment. We help prepare appropriate documentation, including project descriptions, contractual provisions on the transfer of copyright and records of time spent on creative work, so that the application of the 50% tax-deductible cost regime is properly supported in the event of a tax audit.

Yes – as a general rule, the sale of works of art by auction houses acting as commission agents is subject to the VAT margin scheme, under which VAT is calculated on the intermediary’s margin rather than the full sale price. The detailed rules depend on the status of the supplier and the type of goods. We advise on implementing the appropriate record-keeping and VAT settlement procedures.

Yes – an architect’s income from the transfer of copyright in their designs may qualify for the 50% tax-deductible cost regime, up to the statutory limit of PLN 120,000 per year. It is essential to structure contracts correctly and separate remuneration for the transfer of copyright from fees for design supervision and other non-creative work.

The import of works of art is subject to a reduced VAT rate of 8%, while the VAT margin scheme may apply when the works are subsequently sold through an intermediary. Correct customs clearance and tariff classification of the imported work are key. We advise throughout the entire import process, from customs clearance through to the VAT treatment of the sale.