Baltic seabed surveys in preparation for an offshore wind project beyond the Polish territorial sea but within the Polish Exclusive Economic Zone are subject to VAT in Poland. Renewables have recently been very popular in Poland. One reason is the increasing environmental awareness among Poles; another is the incessantly increasing electricity prices. It is no wonder then that more and more firms engage in the renewables business to develop new projects. Among projects of this kind are offshore wind farms whereby wind turbines are erected at sea together with accompanying infrastructure for the purpose of harnessing wind power to produce electricity. Facilities such as these require huge expertise, skill and experience in a multidisciplinary context. Therefore, as a standard, the developers use the services of external subcontractors, including professional providers of comprehensive seabed surveys and marine environmental impact assessments. Such services comprise mainly testing, analysis, and issuing documents and opinions.

Polish offshore windfarms are built on the Baltic Sea within the Polish Exclusive Economic Zone (EEZ) which is beyond the Polish territorial sea. Formally, then, the projects are developed outside the Polish territory. A question thus arises whether services rendered in preparation for an offshore project of this kind should be subject to Polish VAT.

For the full article by Krzysztof Dżugaj, see kancelarie.rp