Ruling: Lack of VAT Deduction Rights for Project Expenditures by University in Consortium

• The text is a letter from the Director of the National Tax Information regarding the right to deduct VAT from expenses incurred by a university in a consortium project.
• The letter confirms that the university’s position on the tax implications of the future event is correct.
• The university is a public academic institution operating under the Higher Education and Science Act.
• The university is a registered taxpayer and intends to implement a project within the framework of the European Agricultural Fund for Rural Development.
• The project is in line with the university’s statutory tasks, including scientific activities and research.
• The project is part of a consortium, with the university as a partner alongside other organizations.
• The project is funded by the Agency for Restructuring and Modernization of Agriculture.
• The funding covers 100% of the project’s costs.

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.

---

---