DMS TaxPress No. 33/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.

• Intra-Community Supply (WDT) with VAT reduced from 23% to 0%—The Director of the National Tax Information Service (KIS) confirmed that if the buyer’s EU VAT number was valid at the time of the transaction, its subsequent provision to the seller does not preclude the application of the 0% rate.
• VAT on team-building events attended by employees’ family members – The Supreme Administrative Court (NSA) ruled that the participation of employees’ family members does not deprive the company of the right to deduct VAT on expenses for team-building events.
• Online sales of used lamps and VAT exemption – The Director of the National Tax Information Service (KIS) ruled that online sales of electrical equipment, even used and antique lamps, preclude the possibility of claiming a subjective VAT exemption.