No Right to Deduct VAT from Expenses for Building a Garden in a Hospice

• The Director of the National Tax Information confirms that the position regarding the inability to deduct VAT from expenses related to the construction of a garden in a hospice is correct.
• The request for an individual interpretation concerns the lack of the right to reduce the amount of VAT payable by the amount of VAT charged on invoices documenting the supply of goods and services in relation to the project of building a garden for the sick and their visiting relatives in a stationary hospice.
• The association is a medical entity registered in the register of medical entities and is exempt from VAT.
• The association has applied for funding for the construction of the garden and requires a tax interpretation confirming the inability to deduct VAT.
• The association provides healthcare services for palliative patients in home hospices, stationary hospices, and palliative medicine clinics, which are exempt from VAT.
• The association also provides catering services and charges VAT accordingly.
• The association has applied for funding for the construction of the garden as part of a local development strategy.

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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