- The municipality does not have the right to deduct VAT from expenses incurred on the modernization of a property used for free by a cultural center
- Official letter from the Director of the National Tax Information dated May 20, 2024
- The right to deduct VAT is granted to taxpayers who use goods and services for taxable activities
- The deduction can only be made if the goods and services are used for taxable activities
- There are exceptions where the taxpayer cannot deduct VAT, such as when the transaction is not taxable or exempt from tax
- The taxpayer cannot deduct tax that is only shown on the invoice but not actually due
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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