- The text discusses a letter from the Director of the National Tax Information regarding the deduction of VAT on invoices related to a project.
- The project involves the construction of a public recreational facility for social integration.
- The letter confirms that the taxpayer’s position regarding the tax implications of the project is correct.
- The municipality is not entitled to deduct VAT on invoices for goods and services related to the project.
- The project is not subject to VAT as it will be used by residents of the municipality free of charge and not for taxable activities.
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.