The supplement to the 20 August issue of the Rzeczpospolita daily featured an article by Szymon Karpiński of SENDERO Tax & Legal: Different kinds of vouchers – different kinds of VAT treatment.

Vouchers are a frequently used marketing tool that can be exchanged for certain goods. Currently, there are no regulations which would pertain to purchasing the vouchers or to purchasing goods and services with vouchers. This is supposed to change next year as amendments have been proposed to the VAT Act that seek to address this matter with effect as of 1 January 2019. However, the new provisions will not apply to vouchers issued before that date. The VAT Act in its current wording does not provide specific regulations on the treatment of vouchers or gift cards. The practice of tax authorities shows, however, that selling vouchers or handing them over free of charge is not considered a taxable transaction for VAT purposes.
The full version of the article can be found in Rzeczpospolita online, in the Dobra Firma weekly, and here.