VAT Tax Point For Construction And Construction-Assembling Services

Ruling description

In its ruling of 30 July 2015 (case no. III SA/Wa 393/15), the Province Administrative Court in Warsaw (WSA) pronounced that, for the purposes of VAT, construction and construction-assembling services should be deemed to be performed at the moment of their physical completion and not at the moment of drawing up the acceptance protocol for the works.

Pursuant to the provisions of Art. 19a (5) point 3 letter a of the Act of 11 March 2004 on the tax on goods and services (hereinafter "VAT Law"), the VAT tax point for the provision of construction and construction-assembling services arises at the moment of issuing an invoice. Pursuant to Art. 106i of the VAT Law, an invoice for construction and construction-assembling services is issued no later than on the 30th day following the day of performing such services. Hence, the interpretation of the notion of the "provision of construction and construction-assembling services" is of key