Ruling: No right to deduct VAT from expenses for vocational education infrastructure project

• The text discusses a letter from the Director of the National Tax Information regarding the deduction of VAT expenses for a vocational education infrastructure project.
• The letter confirms that the taxpayer’s position on the tax consequences of the project is correct.
• The request for an individual interpretation was submitted on October 30, 2023, and supplemented on December 20, 2023.
• The project is funded under the Regional Operational Program for 2014-2020 and aims to improve vocational education conditions.
• The project involves equipping vocational education infrastructure in two schools.
• The equipment includes computer workstations, software, audio and video processing tools, cameras, and networking devices.
• The project also includes equipping a gastronomy workshop with various kitchen appliances.

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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