The Supreme Administrative Court has confirmed (in the resolution of 24.06.2013, I FPS 1/13), that only the municipalities can be the taxable persons. The budget entities (established by the municipalities) are not the VAT-payers.
The European Court of Justice has established that Poland has infringed provisions of the EU VAT Directive 2006/112/EC by imposing a lump-sum tax on foreign VAT-payers, insofar as occasional passenger transport on roads is concerned (case C-311/09). Consequently the Minister of Finance has issued an interpretation (dated 21 June 2010), which de facto includes some amendments to the existing regulations. Currently all foreign entities, which provide in Poland international occasional passenger transport services, using the buses registered outside of Poland (in other Member States), are obliged to apply general VAT rules. These entities are obliged to register for VAT purposes in Poland and to file VAT returns with the calculated tax amounts (considering the distance covered).