Director of the National Tax Information in the interpretation of ref. No. 0111-KDIB3-1.4012.109.2021.1.KO stated that the company may deduct 100% of the tax from the invoice for renting a parking space. A request for an interpretation was submitted by a company whose office is located in the city center, so it has a problem with parking spaces for employees and customers. Therefore, the company uses a car park in the underground garage. He has a subscription to enter and leave the car. However, the parking space is not assigned to a specific vehicle. In the company’s opinion, the cost of renting a car park should be treated as a general cost of business activity, therefore the company is entitled to deduct all VAT for the car park. The director of KIS agreed with the company.
Source TPA
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