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Tax Interpretation: Municipality’s Right to Deduct VAT from Boiler Room Modernization Expenses

  • Letter issued on September 19, 2024 by the Director of the National Tax Information.
  • Concerns the right to deduct VAT from the municipality’s expenses for the modernization of the boiler room.
  • The municipality as an active VAT taxpayer has the right to deduct input tax.
  • Deduction applies to expenses related to the implementation of a project co-financed by the government program.
  • The municipality’s position on VAT deduction was deemed correct.
  • Deduction is granted to the extent that expenses are related to taxable activities.
  • Requirements for deduction include the use of goods and services for 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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