- 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.
