Determination of the right to deduct VAT on invoices documenting purchases made with grants

• The text is a letter from the Director of the National Tax Information to a recipient.
• The recipient’s position regarding the tax implications of purchases made with a grant is deemed incorrect.
• The recipient had applied for an individual interpretation regarding the right to deduct VAT from invoices documenting purchases made with a grant.
• The recipient received a grant for starting a business and registered as a VAT-exempt taxpayer.
• The recipient made purchases with the grant as a VAT-exempt individual.
• The recipient later registered as an active VAT taxpayer.
• The recipient received invoices with VAT for the purchases made with the grant.
• The recipient purchased various equipment with the grant, some of which were bought before starting the business.

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.