OpenArt Studio Vouchers
The number of individual Vouchers is limited!
More information on this can be found in Regulations.
The OpenArt Studio vouchers we offer are single-purpose vouchers (SPV - single-purpose voucher) because the place of performance and the type of service are specified, i.e. the voucher can be redeemed only at OpenArt Studio Jacek Kołodziejczak and only for IT services (Article 2 point 43 of the VAT Act) ).
OpenArt Studio vouchers are also subject to the exclusion indicated in art. 113 sec. 1 of the VAT Act, i.e. exemption from VAT, for entities whose total sales value did not exceed PLN 200,000 in the previous tax year. This is possible because OpenArt Studio Vouchers are single-purpose vouchers and apply only to tax-exempt IT services provided by us. Therefore, the transfer/"sale" of vouchers is also exempt.
In the case of OpenArt Studio, the sale of our Vouchers is treated as a transaction that does not generate revenue, because the seller of the voucher is the entity obliged to redeem it, i.e. OpenArt Studio Jacek Kołodziejczak (implementation of the IT service). The amount received from the sale of the voucher should be classified as a payment for future services, which is not income. Therefore, the obligation to pay income tax does not arise at the time of sale of the voucher. Revenue will only arise when the voucher is redeemed.