DZP has advised Envelo (Digital Mail Services Poland sp. z o.o.), the largest platform for postal services in Poland, in a dispute with the Ministry of Finance concerning the interpretation of VAT for their flagship product, the sale of e-stamps.
According to DZP, an e-stamp "is essentially a stamp which can be purchased over the Internet and which can also be enriched with your own graphics. By using the e-stamp, you can send letters with a simple and modern way. This innovative product on the Polish market allows for quick and [convenient use] on items [in the] Polish Post."
The Supreme Administrative Court issued a favorable decision for Envelo, confirming that delivery of e-stamps are exempted from VAT on the same basis as the supply of classic stamps.
The DZP team was led by Tax Manager Jan Czerwinski and Partner Artur Nowak from the firm's Tax practice.