How Should Municipalities Deduct VAT on Cemetery Services? Court Clarifies Methods and Rules

• A municipality can use a 100% pre-proportion to deduct all VAT on expenses for maintaining and modernizing a municipal cemetery.
• The municipality is not required to use the pre-proportion method from the finance minister’s regulation; it can adopt its own method based on objective criteria of actual cemetery use.
• The court in Gdańsk confirmed this approach, referencing established case law.
• The municipality provides both taxable paid cemetery services and non-taxable free burials for the homeless, as required by law.

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.

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