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Administrative Court: VAT for conference and training organizers – even with alcohol included

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Oct 2
  • 2 min read

Organizing a professional conference or training session today rarely ends with just lectures. More often than not, it also includes banquets, evening dinners or networking events where alcohol is served. This raises a recurring tax question: can the organizer deduct VAT from the entire service if such elements are included?

The Regional Administrative Court (WSA) in Rzeszów has recently issued a judgment that may serve as a valuable tool for businesses facing similar doubts.


The background

A company asked the tax authorities whether it could deduct VAT from packages purchased from hotels or event venues. These packages were comprehensive, covering room rental, catering, technical service, and additional features such as evening events. The invoice listed just one item – a “conference package” – with 23% VAT applied. The company highlighted that the package also included alcoholic beverages.


Tax authority’s position

The Director of the National Tax Information (KIS) argued that alcohol and entertainment (such as concerts) are not essential to the provision of a training or conference service. Therefore, in his opinion, VAT deduction should not apply to those elements.


The court’s decision

The WSA disagreed. It ruled that when a taxpayer purchases a comprehensive service package, there is no basis to exclude individual elements. The court emphasized that even expenses on integration, including alcohol, can indirectly contribute to the company’s business by supporting team collaboration and strengthening business relations.


What does this mean for businesses?

The judgment (I SA/Rz 136/25 of June 10, 2025) clarifies that:

  • VAT can be deducted from the entire invoice covering a comprehensive package,

  • integration costs, including alcohol, may be considered indirectly related to the company’s activity,

  • tax authorities cannot artificially break down service packages.

For businesses, this means stronger grounds for defending their right to deduct VAT in similar cases.


 
 
 

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