According to the Applicant, it is not possible to deduct the tax on goods and services included in the costs planned to be incurred in the project project titled: “(…)”. The above-mentioned purchases concern the basic activity of the Park, which is carrying out activities related to nature conservation in accordance with Art. 8b point 1 of the Labor Law. They are not related to the taxable sale of supplies of goods and services conducted by the Park. Since the costs discussed under the above project will not be used by the Park to perform taxable activities, the Park cannot in any way recover the VAT costs incurred for the implementation of the project. Pursuant to Art. 86 section 1 VAT, reducing the amount of tax or refunding the difference in tax due depends on the extent to which the purchased goods and services are used to perform taxable activities. Tax on goods and services will be an eligible cost in the project. The position you presented in your application is correct.
Source: sip.lex.pl
