In connection with the use of the water supply infrastructure by the Municipality for the purpose of providing paid services of water supply to external Recipients and water supply to internal Recipients, is the Municipality entitled to deduct part of the input tax from VAT invoices documenting Investment Expenditures and Current Expenses related to infrastructure water supply system, calculated according to the percentage in which the infrastructure in question is/will be used for business activities and whether in this case it will be correct to use the deduction key calculated according to the share of the number of cubic meters of water supplied to external recipients (activities subject to VAT) in the number of cubic meters of water delivered in total (i.e. to External Recipients and Internal Recipients)?
Source: sip.lex.pl
