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Fire Department has no right to deduct input VAT on investment expenses

  • The text is about a letter from the Director of the National Tax Information regarding the deduction of VAT from expenses related to the purchase and equipment of the Fire Department.
  • The letter confirms that the taxpayer’s position regarding the tax consequences of the described future event is correct.
  • The request for an individual interpretation was submitted by the taxpayer on November 28, 2023, and supplemented on January 11, 2024.
  • The request concerns the deduction of VAT from expenses related to the purchase and equipment of the Fire Department for rescue operations.
  • The project involves the purchase and equipment of the Fire Department with necessary equipment for rescue operations.
  • The equipment, signs, and stickers will be provided to the Fire Department for temporary use until December 31, 2028.
  • After this period, the equipment will become the property of the Fire Department.
  • The taxpayer will use the investment for non-taxable activities.
  • Invoices for the purchase of goods and services were issued to the taxpayer.
  • VAT is considered an eligible cost within the received funding.
  • The current interpretation confirms the taxpayer’s right to deduct VAT from the mentioned expenses.

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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