On June 21, 2023, your application of June 21, 2023 for an individual interpretation was received, which concerns the tax on goods and services in terms of the right to deduct input tax on investment expenditure related to water and sewage infrastructure using a pre-factor based on a quantitative criterion, i.e. the share of the annual amount of water supplied and wastewater collected for external recipients (documented by VAT invoices) in the total annual amount of water supplied and wastewater collected for all entities (both external and for their own units, buildings and structures) and water used for fire protection purposes.
Source: sip.lex.pl
