- City does not act as a VAT taxpayer when building public roads and infrastructure in an economic activity zone
- Public road construction does not allow for VAT deduction
- Without investment, there would be no VAT-taxable sales
- Public infrastructure is not subject to VAT
- Exception for expenses used for taxable activities, such as water and sewage network construction costs to be transferred to a municipal company
Source: podatki.gazetaprawna.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.
Latest Posts in "Poland"
- Structured invoice – Information sheet on the FA (3) logical structure
- Supreme Administrative Court Ruling: When Municipal Companies’ Activities Are Exempt from VAT?
- How to Issue an Invoice in KSeF 2.0 After February 1, 2026: 5 Key Steps
- Clear Declaration Required to Waive VAT Exemption on Property Sales
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
