On October 19, the Supreme Administrative Court ruled that the commune can deduct input tax for investment expenses in creating the Economic Activity Zone. The court stated that although the investment falls under the Act on Municipal Self-Government, the purpose of the investment is commercial and necessary for the commune to generate sufficient income from plot sales or leases.
Source PwC
Latest Posts in "Poland"
- Polish Ministry of Finance Updates Q&A on KSeF 2.0 for 2026 E-Invoicing Rollout
- How to Account for Art Gallery Purchases in CIT and VAT for Executive Office Decor
- VAT Adjustment Timing: Fulfillment of Reduction Conditions Matters, Not Invoice Issuance
- Transport Operators Exempt from VAT on Compensation Paid by Local Governments, Court Rules
- MDDP Webinar – KSeF implementation – how to prepare a company for new invoicing obligations? (Oct 15)
