Lack of VAT Deduction for Street Lighting Modernization Project – Correct Individual Interpretation

• The Director of the National Tax Information confirms that the taxpayer’s position regarding the deduction of VAT from expenses related to a street lighting modernization project is correct.
• The request for an individual interpretation was submitted by the taxpayer, a city with legal personality and self-government authority.
• The city is responsible for public tasks related to roads, water supply, sanitation, waste management, and energy supply.
• The city is also responsible for planning and financing public lighting, including the costs of electricity, construction, and maintenance.
• The city centralized its VAT settlements with its budgetary units since January 1, 2017.
• The city will implement an investment project aimed at improving the environment and air quality in the city and region.
• The project aims to reduce emissions of harmful pollutants and improve the quality of life for residents.
• The project is funded by the European Union through the Regional Operational Program for the years 2014-2020.

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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