1. Does your municipality in connection with art. 86 sec. 1 of the Act of March 11, 2004 on tax on goods and services (Journal of Laws 2022.931, as amended), will be able to apply a full deduction (100%) of VAT on current and property expenses incurred for the expansion of the sewage network in location…, which will be used only for taxable activities?
2. In terms of capital expenditure incurred for the construction of a sanitary sewage system in the town of … when choosing the method of determining the pre-factor, otherwise known as pre-proportion or pre-indicator, referred to in Art. 86 sec. 2a of the VAT Act, in order to reduce the amount of tax due by the amount of input tax in the scope of investment and current expenses covered by the application, if it is not possible to make a direct allocation, your municipality may use the area pre-factor (described in the application) as a “more representative way to determine the proportion” ?
Source: sip.lex.pl
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