- 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.
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.