VAT Settlement by Municipality in Relation to Water and Sewage Management

• The text is a letter from the Director of the National Tax Information to the recipient.
• The letter confirms that the recipient’s position on the tax implications of water and sewage services is correct.
• The recipient had submitted a request for an individual interpretation regarding the taxation of these services.
• The letter mentions a previous court ruling on the centralization of VAT settlements by the municipality.
• The municipality provides water and sewage services to external recipients and internal organizational units.
• The municipality incurs expenses for infrastructure projects related to water and sewage.
• These projects are financed by the municipality’s own funds and external sources.

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.