The director of KIS replies to the communes that receiving money from the contractor for the sale of white certificates is not subject to VAT and the communes do not have to issue invoices. On the other hand, contractors respond to something completely different – that municipalities have to issue invoices to them. The tax office again issues different interpretations for the two parties to the contract, although this issue has been settled by the Supreme Administrative Court. This is a big problem for local governments.
Source Prawo.pl
