Additional leasing fees are not subject to VAT

A fee charged by a leasing company for passing a vehicle user’s details to authorized authorities does not constitute payment for a service provided to that person. It is therefore not subject to VAT, according to the legal analysis.

The issue often creates practical uncertainty because leasing companies may impose additional charges for administrative actions required by law. These charges are not always directly connected to the use of the leased vehicle.

The key question is whether the leasing customer receives any reciprocal service for the fee. That determination decides whether the charge can be treated as remuneration and whether the activity qualifies as a service under Poland’s VAT law.