Ruling: VAT deduction by a housing cooperative on an annual basis

1. Is the Cooperative’s position that it will not be entitled to deduct input VAT in the case of purchasing services related to thermal insulation/thermal modernization of residential buildings with only residential premises?

2. Is the Cooperative’s position correct that it will have the right to deduct input VAT in accordance with the proportions specified in Art. 90 section 2 and 3 of the VAT Act in the case of purchasing services related to insulation/thermal modernization of residential buildings containing residential premises and commercial premises?

3. Is the Cooperative’s position correct that it will have the right to deduct input VAT in accordance with the proportions specified in Art. 90 section 2 and 3 of the VAT Act in the case of purchasing services related to insulation/thermal modernization of residential buildings containing residential premises, commercial premises and offices of the Cooperative?

Source: sip.lex.pl

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