VAT on Scientific Grants: Individual Interpretation after Court Ruling – Correct and Incorrect Positions

• The Director of the National Tax Information is reconsidering the request for an individual interpretation regarding VAT on scientific grants.
• The correct position is recognized regarding the grant received by the Company from D for the implementation of a project as remuneration for services rendered.
• The correct position is also recognized regarding the inclusion of the value of the grant in the taxable base for the performance of a taxable activity.
• The incorrect position is recognized regarding the right to deduct input tax related to the project implementation.
• The request for an individual interpretation was submitted on August 13, 2018, and supplemented on September 21, 2018.
• The request concerns the recognition of the grant received by the Company from D for the implementation of a project as remuneration for services rendered, the inclusion of the grant value in the taxable base for the performance of a taxable activity, and the right to deduct input tax related to the project implementation.
• The Company is a VAT taxpayer and has a Center that conducts research and development in the field of…
• The Company applied for a competition announced by the Steering Committee for Scientific Research and Development in the field of… for the implementation of a project in the field of…
• The Company was awarded financial resources for the project by the Director of D on May 14, 2018.
• The project aims to develop technology that will enable the creation of a system…
• The project aligns with the strategies and priorities of E and the research directions in…
• The project will result in the construction of… with parameters suitable for…
• The project will involve the development of algorithms and software for…
• The project consortium includes A (Leader) and F.

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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