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Ruling: Determination of the right to deduct VAT from expenses related to the implementation of the project

The tasks of the Institution include, in particular, the provision of benefits such as:1)hospital treatment in the field of: neurology, geriatrics.2)therapeutic rehabilitation in the field of: neurological rehabilitation,3)psychiatric care and addiction treatment in stationary wards,4)providing outpatient health services (Health Center (…), neurology clinic, addiction clinic),5)providing services in the field of diagnostics,6)providing health services in the field of primary health care.The above services are exempt from VAT pursuant to art. 43 sec. 1 point 18 of the Act of 11 March 2004 on tax on goods and services (consolidated text: Journal of Laws of 2022, item 931, as amended).In addition to medical services exempt under Art. 43 sec. 1 point 18 of the Act of 11 March 2004 on tax on goods and services (consolidated text: Journal of Laws of 2022, item 931, as amended), the entity provides rental services for persons conducting business activity and persons physical persons and charges VAT at the applicable rates.

Source: sip.lex.pl

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