Ruling: No right to reclaim VAT on renovation invoices with EU funding

• No right to recover VAT by the Community from invoices related to renovation using EU funding
• The community is not a VAT payer and does not carry out economic activities
• The community received VAT invoices from construction contractors for renovation using EU funds
• The community paid and recorded the VAT invoices in full as expenses
• The community is not a registered VAT taxpayer and the goods and services purchased are not used for taxable activities
• The community’s income subject to VAT taxation does not exceed the exemption threshold

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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