Possibility of deducting VAT for catering services for an accommodation service provider (judgment of the Supreme Administrative Court of June 26, 2023, I FSK 603/19)
- A company specializing in short-term apartment rentals asked for an interpretation to confirm its right to deduct VAT from invoices for catering services provided by an external contractor.
- The KIS director denied the company’s request, stating that the VAT Act and Directive do not allow for it.
- However, the Supreme Administrative Court ruled in favor of the company, stating that the concept of “tourist services” should be interpreted broadly and that previous case law supports a broad interpretation.
- This judgment is positive for taxpayers in the tourism industry, as they now have the opportunity to deduct VAT from catering service invoices.
Source Deloitte
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