Individual Interpretation – Correct Position on VAT Taxation Exemption for Renewable Energy Investments

• The Director of the National Tax Information confirms that the taxpayer’s position regarding the tax consequences of future events related to VAT is correct.
• The taxpayer has requested an individual interpretation regarding the non-taxation of VAT on activities performed for residents, the non-obligation to tax VAT on payments received from residents, and the funding obtained for the implementation of a renewable energy project.
• The taxpayer is a registered active taxpayer of VAT.
• The taxpayer is carrying out an investment in renewable energy, involving the purchase and installation of biomass boilers and photovoltaic panels in buildings owned by residents of the municipality.
• The installations are being financed through the European Regional Development Fund and are considered micro-installations under the Renewable Energy Sources Act.
• The installations will be fully integrated with the residential buildings and will serve their energy needs.
• The buildings are classified as permanent residential buildings without commercial premises, with a total area not exceeding 300 m2.
• The invoices for the project will be issued to the municipality.
• The interpretation confirms that the taxpayer’s position is correct.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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