Ruling: Input VAT on invoices for construction/furnishing expenses and current expenses

• The text is a letter from the Director of the National Tax Information to the recipient.
• The recipient’s request for an individual interpretation of the right to deduct VAT is deemed correct.
• The request concerns the deduction of VAT from invoices for expenses related to the construction and equipping of a house, as well as ongoing expenses.
• The recipient plans to provide temporary accommodation services in the house to customers.
• The house will be furnished and fully equipped for the customers’ use.
• The recipient will charge a daily rate for the accommodation services, including the use of the house and associated amenities.
• The recipient will incur expenses for the construction, equipping, and ongoing maintenance of the house.
• All expenses will be documented with invoices subject to VAT.
• The house will be used for private purposes by the recipient when not providing services to customers.

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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