Ruling: No Right to Deduct and Refund VAT for Project Aimed at Increasing Retention Capacity

• The request for an individual interpretation was submitted on February 26, 2024, regarding the lack of right to deduct and refund VAT incurred in connection with the project
• The project aims to increase retention capacity through various activities
• The investment includes obtaining necessary permits and conducting construction work related to the project
• The project will not be used for commercial purposes in the future
• Planned agreement for funding from EU funds
• Funding will cover 100% of eligible expenses
• Declaration that VAT paid on invoices related to the project will not be deductible

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.