VAT Deduction Rights Denied for Municipality: Eligible Costs and Individual Interpretation

• The municipality does not have the right to deduct VAT
• The municipality is not listed in the VAT taxpayers register, is not an active taxpayer, and does not submit VAT 7 declarations
• The municipality does not engage in economic activities and is not registered in the National Court Register
• Goods and services purchased as part of the project will not be used to perform taxable activities subject to VAT
• Eligible costs include the purchase of specialized vehicles for volunteer fire departments
• According to regulations, VAT is included in eligible costs
• The municipality is required to provide an individual interpretation regarding the possibility of recovering VAT
• The interpretation confirms that the municipality does not have the right to deduct VAT due to the lack of connection between purchases and taxable activities.

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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