VAT Deduction for Research Project: Individual Interpretation Confirms Correct Position in Poland

• The Director of the National Tax Information confirms that the applicant’s position regarding the tax consequences of a future event related to VAT deduction for a research project is correct.
• The request for an individual interpretation concerns the right to deduct VAT related to a research project.
• The applicant is a scientific unit whose tasks are defined in the Polish Academy of Sciences Act.
• The research services provided by the applicant are classified as scientific research and development services in the field of physical sciences.
• The support for MAB projects aims to create and develop specialized research teams and organizations in Poland.
• The support is intended to implement the best global practices in scientific research, personnel policy, research and development management, and commercialization of research results.
• The evaluation of the MAB project application also depends on the presentation of a plan for the commercialization of research results.
• The applicant is obliged to carry out the project according to the conditions specified in the financing agreement.
• The financing agreement will cover the period from January 1, 2024, to December 31, 2029, and the total value of the project will be PLN 30,000,000.

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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