Ruling: VAT Deduction Rights Denied for Purchase Invoices in Relation to Renovation Project

• The text discusses a letter from the Director of the National Tax Information regarding the lack of right to deduct VAT tax resulting from the purchase of goods and services for a renovation project.
• The letter confirms that the taxpayer’s position regarding the tax consequences described in the VAT is correct.
• The request for an individual interpretation was submitted by the municipality, which is an active VAT taxpayer.
• The municipality is carrying out a project involving the renovation of vacant residential properties for Ukrainian citizens who arrived in Poland due to the conflict in Ukraine.
• After the project, the renovated properties will be managed by a municipal company and used as temporary housing for refugees.
• The project does not generate income for the municipality and the services provided will be exempt from VAT.

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.

---

---