Interpretational dispute over VAT exemption for e-stamps

We have advised Envelo (Poczta Polska Usługi Cyfrowe sp. z o.o.), the biggest postal services platform in Poland, in an interpretational dispute over VAT on their flagship product, i.e. the sale of e-stamps – neostamps.

E-stamps can be purchased online and can be personalised. With e-stamps, letters can be sent simply and in an innovative manner. This product, innovative on the Polish market, enables Poczta Polska mail to be sent quickly and easily.

Both the Voivodship Administrative Court in Warsaw and the Supreme Administrative Court issued decisions favourable for Envelo and upheld the company's stance that the supply of e-stamps should be VAT exempt on the same principles as traditional stamps. The negative stance taken by the Minister of Finance that such sale, as with electronic services, cannot benefit from exemption was quashed in full.

The client was advised by DZP lawyers Jan Czerwiński and Artur Nowak in our Tax Practice.