The activities performed by the Park are both taxed with VAT rates and benefit from exemptions provided for in Art. 43 uVAT.
The Park conducts its own financial management, covering the expenses for financing the tasks specified in the uOP, including the tasks of (…) the Park (…), and the costs of current operations. The revenues of the Park are: subsidies from the state budget, subsidies from the National Fund for Environmental Protection and Water Management, subsidies from the forest fund (…), revenues from the rental of facilities for residential and non-residential purposes, sales revenues (…), (…), revenues from the sale of services and goods in the field of educational activities, revenues from making the Park available for tourist purposes and other revenues from current activities.
The park plans to implement a project entitled ” (…)” co-financed by the National Fund for Environmental Protection and Water Management with the participation of own funds in the field of protection (…) of the Park.
For the purposes of (…) the Park, fry of (…) species of fish will be purchased under the project, including: – (…).
There will be a five-year monitoring (…). (…) reports on completed works will be prepared for the total amount of PLN (…).
In 2023 (Q4), equipment for removing and counteracting environmental threats will be purchased, including: thermal imager – 1 item, binoculars – 2 items, flashlight – 2 items, camera trap – 2 items for a total amount of (.. .) zloty.
The subject of these activities results from Annex No. (…) Ordinance of the Minister (…).
Goods and services purchased as part of the activities carried out will not be used by the Park to perform taxable activities.
Invoices documenting the expenses incurred in connection with the implementation of the project will be issued to the Park.
Question
Does (…) the Park (…) have the right to deduct or refund VAT in any form in connection with the purchases made and services related to the implementation of the project described in the application?
Source: lex.pl
