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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.


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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