VAT when caring for seniors in the Polish JDG
When are senior care services exempt from VAT, what is the difference between Art. 43 from the limit of PLN 240,000 and how to settle the commission of a foreign agency.
Senior care services are not automatically exempt from VAT just because the name of the activity includes "care". You need to check the actual scope of the service, the service provider, the recipient and the specific legal basis.
Two different exemptions
Subjective exemption
In 2026, an entrepreneur may, in principle, benefit from the subjective exemption if the sales value does not exceed PLN 240,000. When starting a business during the year, the limit is set proportionally.
The limit does not apply to activities excluded in Art. 113 of the VAT Act. Exceeding the limit results in the loss of this exemption according to the provisions of the Act.
Objective exemption
Art. 43 section 1 points 22-24 covers certain social assistance services, care for disabled, chronically ill or elderly people and certain supplies closely related to them.
The regulations vary in terms and conditions. It may mean:
- who provides the service,
- for whose benefit it is provided,
- whether the service provider belongs to the catalog of entities specified in the Act,
- whether the service is performed at the client's place of residence,
- whether the dominant provision is actual care and not cleaning, intermediation or provision of staff.
The objective exemption is independent of the turnover limit only if a specific service meets all the conditions of the relevant section of Art. 43.
PKD and PKWiU are not enough
The code entered into CEIDG does not constitute an exemption. Classification can help describe the service, but Art. 43 contains its own subjective and objective conditions.
You should not issue an invoice with "ZW" based solely on code 87 or 88 without analyzing the contract and the method of providing the service.
Invoice
If the sale actually benefits from the objective exemption, the document should indicate the appropriate basis for the exemption in accordance with the provisions on invoices.
Don't automatically assume art. 43 section 1 point 23. Depending on the model, a different point may be appropriate or the exemption may not apply.
Foreign agency: two directions of services
Working with an agency may involve at least two separate transactions:
- Polish JDG provides a service to the agency or the client,
- the agency provides the Polish JDG with intermediation, organization or recruitment services and collects a commission.
For B2B sales, the place of performance is often determined according to Art. 28b. Such sales may not be taxable in Poland, even if a similar domestic service would be exempt. First, the place of performance is determined, and only then the rate or exemption.
Purchasing a commission from a foreign agency may constitute an import of services. In this case:
- in the case of a service provider from the EU, prior VAT-EU registration is usually required,
- an active taxpayer reports import in JPK_V7,
- an exempt taxpayer who does not submit JPK_V7 settles it in principle in VAT-9M,
- the import of services is not shown as a purchase in the VAT-EU summary information,
- no right to deduct may mean VAT to be paid.
The invoice itself without foreign VAT does not determine import. The parties, the service, the place of supply and the taxpayer's status must be determined.
Individual interpretationKIS interpretations can help evaluate a similar model, but they protect the addressee who described his or her own factual situation. You must not present someone else's interpretation as automatic protection for any care company.
Sources
Need to check your contract with the agency?
Oxyok provides accounting services for Polish care units - from PLN 49 + VAT per month.
Write to Paweł or see Oxyok accounting.
The material is of a general nature. The contract and the actual method of performance determine VAT.