The right to deduct VAT in connection with the purchase of accommodation services by taxpayers providing tourism services (judgment of the Supreme Administrative Court of January 13, 2022, reference number I FSK 1053/18)
The case concerned a taxpayer who, in the application for an individual interpretation, submitted in 2016, indicated that he intended to purchase accommodation (hotel) services provided in Poland on his own behalf and for his own account. He explained that he would then resell them to third parties and asked if he would be entitled to a deduction of the input VAT shown on the purchase invoice he had received.
Source Deloitte
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