No Right to Deduct VAT on Project Expenses by Volunteer Fire Brigade

• The letter is an individual interpretation from the Director of the National Tax Information regarding the right to deduct VAT expenses for a project carried out by the Volunteer Fire Brigade (OSP).
• The interpretation states that the OSP does not have the right to deduct VAT from the expenses incurred for the project.
• The interpretation is based on the fact that the OSP does not engage in economic activities subject to VAT and is not registered as a VAT taxpayer.
• The equipment purchased for the project will not be used for taxable activities.
• Therefore, the VAT should be considered as an eligible cost for the project.
• The interpretation is necessary for the payment application for the project.
• The OSP relies on grants and donations for its funding and does not provide taxable services.
• The interpretation confirms that the OSP is not entitled to a VAT refund for the project expenses.

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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