A limited liability company (an active VAT payer) is the owner of a building with mainly residential premises (rented for residential purposes with VAT exemption) and one business premises (rented for commercial purposes with a VAT rate of 23%). In July 2023, the company renovated the common parts of the building (elevation, hall, roof). The purchase of construction services was documented with invoices issued by companies (having the status of an active VAT payer). All invoices received contained the words “split payment mechanism” and were paid in this mechanism. Does the company have the right to deduct input VAT resulting from these invoices?
Source: gazetaprawna.pl
Latest Posts in "Poland"
- KSeF Scam Invoice Reporting: Who Can Report, When, and How the New Mechanism Works
- VAT Deduction: Historical Development and Legal Principles Shaping Modern Consumption Taxation
- Poland Enables KSeF 2.0 Token Generation in MCU Ahead of 2026 E-Invoicing Mandate
- Polish Upper House Passes Import VAT Simplification, Awaits Presidential Approval
- KSeF Mandatory Invoicing: 2025/2026 Deadlines and Early Start for Sales Over 200 Million PLN
