Official Letter: VAT Exemption for Water Infrastructure in Exchange for Company Shares – Correct Position

• Official letter dated February 15, 2024 from the Director of the National Tax Information
• Exemption from VAT for contribution of water and sewage infrastructure until 2020 in exchange for shares in a company
• Individual interpretation of tax consequences in VAT
• Municipality planning to transfer water and sewage networks to a company in exchange for shares
• The company charges fees for water supply and sewage services within the municipality
• Water and sewage networks considered as buildings by the municipality
• Invoices for infrastructure investments issued to the municipality
• Municipality did not deduct VAT from expenses on the infrastructure
• Municipality provided infrastructure to the company for free for water and sewage services

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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