- The text discusses a letter from the Director of the National Tax Information regarding the deduction of VAT from invoices documenting expenses incurred in the construction of four wooden shelters with accompanying infrastructure.
- The letter confirms that the taxpayer’s position regarding the tax consequences of the described factual situation in the VAT is correct.
- The request for an individual interpretation was submitted by the municipality, which is responsible for carrying out assigned tasks, including the construction of recreational areas and sports facilities.
- The municipality completed a project in 2023, which involved the construction of four wooden shelters and accompanying infrastructure.
- The project was financed both by the municipality and external funds, including funding from the Rural Development Program.
- The purpose of the project was to develop publicly accessible and non-commercial recreational infrastructure.
- The expenses incurred by the municipality were documented with VAT invoices.
- The infrastructure created through the project will be publicly accessible and provided free of charge to the community.
- The municipality is seeking clarification on whether it has the right to deduct the VAT from the invoices documenting the expenses incurred in the project.
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.
