Ruling: Input VAT in connection with the implementation of the investment

As previously indicated, the activities of your municipality in connection with the implementation of the investment entitled “…”, in the part regarding the purchase and installation of photovoltaic installations, solar collectors, biomass boilers and hot water tanks in/on/next to residential buildings owned by the residents of the commune, will not constitute the supply of goods or the provision of services subject to VAT and the State The commune, implementing the above the project in the above-mentioned part will not carry out economic activity within the meaning ofarticle 15 sec. 2 of the act. The implementation of the investment in the indicated part will not be subject to VAT. In view of the above, in this case there will be no connection between the purchases made related to the implementation of the above. investments in the part concerning the purchase and installation of photovoltaic installations, solar collectors, biomass boilers and hot water tanks in/on/next to residential buildings owned by the residents of the municipality and activities taxed with VAT.Therefore, taking into account the description of the case and the cited provisions of law, I state that you will not be entitled to deduct input tax related to the purchase and installation of the installation. The above results from the fact that in the analyzed case the conditions indicated in Art. 86 sec. 1 of the Act – premises conditioning the right to deduct input tax, i.e. expenses incurred for the implementation of the investment entitled “…”, in the part concerning the purchase and installation of photovoltaic installations, solar collectors, biomass boilers and hot water tanks in/on/next to residential buildings owned by the residents of the commune, will not be used to perform activities subject to VAT.Thus, I considered your position regarding question No. 2 to be incorrect.

Source: sip.lex.pl

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