Consignment agreement in Polish law – construction and VAT rules on the example of art market transactions
Publication date: February 17, 2025
A consignment agreement is a specific type of civil law agreement, regulated in the Polish Civil Code in articles: 765–773). In the context of the art market, it plays an important role, because it allows transactions to be carried out between the owner of the work and the client through the consignment entity. Particular attention should be paid to the specifics of taxation of these transactions, where a VAT margin invoice is used.
Construction of a consignment agreement
