Ruling: No Right to Deduct VAT on Invoices Related to a Public Recreational Facility Project

• The text discusses a letter from the Director of the National Tax Information regarding the deduction of VAT on invoices related to a project.
• The project involves the construction of a public recreational facility for social integration.
• The letter confirms that the taxpayer’s position regarding the tax implications of the project is correct.
• The municipality is not entitled to deduct VAT on invoices for goods and services related to the project.
• The project is not subject to VAT as it will be used by residents of the municipality free of charge and not for taxable activities.

Source: sip.lex.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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