Ruling: No right to deduct VAT from expenses for creating a cyclist service point

• The text discusses a letter from the Director of the National Tax Information regarding the VAT deduction for expenses related to a project for the creation of a cyclist service facility.
• The letter confirms that the taxpayer’s position regarding the tax implications of the described situation is correct.
• The request for an individual interpretation was submitted by the municipality on October 17, 2023, and additional documents were provided in response to a request.
• The municipality is a registered VAT taxpayer and is engaged in both non-taxable and taxable economic activities.
• The municipality applied for financial support for a project related to cycling infrastructure.
• The construction of the cyclist service facility is planned in two stages, with various elements such as shelters, self-service repair stations, benches, and information boards.

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.

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