Preferential sale of coal by local government units completed – what next?

The preferential sale of coal for households under the Coal Act ended on July 31, but local government units still have unsold coal.
The Ministry of State Assets suggests using the coal for sale to interested residents or for own tasks, such as healthcare, social assistance, family support, or public education.
The tax implications of these options vary. If the coal is sold to residents, it may or may not be subject to VAT.
If the coal is used for own tasks, there are different possibilities, and the VAT implications depend on whether the activities are taxable or not.
If a local government unit used the full right to deduct while purchasing the coal and will now use it for VAT-free activities, it would be necessary to adjust the input VAT.
The adjustment should reduce the level of deducted VAT to zero or to the level of the VAT proportion of a given unit, depending on the chosen method of further use.
The adjustment is made in the settlement period in which the destination of the goods changed.
The moment of change of destiny should be documented for tax purposes.