- The text is a letter from the Director of the National Tax Information regarding the VAT rate and deduction when invoicing electricity.
- The letter confirms that the taxpayer’s position on the tax consequences of invoicing electricity is correct.
- The request for an individual interpretation was submitted on September 28, 2023, and additional information was provided on October 26, 2023.
- The request concerns the application of the appropriate tax rate when invoicing electricity and the right to deduct the tax charged on the invoice issued by the operator.
- The taxpayer is a cultural institution registered in the Register of Cultural Institutions and is an active VAT taxpayer.
- The taxpayer operates in multiple locations and has a partnership agreement with a library regarding shared costs.
- The taxpayer issues invoices to the library for the proportionate use of utilities.
- The taxpayer believes that the VAT rates should be the same as those applied by the operator and that they can recover the VAT charged on the operator’s invoices up to the amount owed on the invoices issued to the library.
- The Director agrees with the taxpayer’s position.
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.
