Wypłaty za usługi hostingowe na rzecz zagranicznego kontrahenta bez podatku u źródła

Payments for hosting services to a foreign contractor without withholding tax

25 April 2020

The tax authorities are of the opinion that services involving the provision of server space should be subject to withholding tax (WHT) due to the classification of the server as an industrial equipment.

The Supreme Administrative Court in the judgment dated 09.04.2019, reference No. II FSK 1120/17 decided that the use of a server (group of servers) is not an industrial equipment, as it is not intended for the production process, but is used to store and use programs, e-mail and other computer data.

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