Additional fee for waste without VAT? Confirmation from the Director of the National Tax Information.

• The additional fee for the collection of tires and construction-demolition waste above a certain limit is not subject to VAT, according to the director of the National Tax Information.
• The municipality created a selective waste collection point where residents can dispose of various types of waste.
• The municipality clarified that the additional fees for construction-demolition waste and tires are part of the basic waste management fee, but only up to a certain limit set by the municipality.
• For waste beyond this limit, additional fees are charged, which are considered a supplementary service financed by the waste management fees.
• The municipality sought confirmation that VAT does not need to be charged on these additional fees, as waste management falls under its own responsibilities as stated in the local government law.
• The director of the National Tax Information confirmed that since the municipality collects additional fees based on the law on maintaining cleanliness and order in municipalities, these fees are exempt from VAT, similar to the fees within the limit.

Source: podatki.gazetaprawna.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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