- VAT can generally be deducted from the purchase of goods and services used for taxable activities
- Exceptions to VAT deduction are listed in Article 88 of the VAT Act
- Services such as catering and accommodation may not always be eligible for VAT deduction
- The distinction between gastronomic and catering services is important for VAT deduction
- Interpretations by the Director of the National Revenue Administration clarify VAT deduction eligibility for different types of services
- VAT deduction may be allowed for preventive meals for physical workers, categorized as catering services
Source: pit.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.
