- The Director of the National Tax Information (KIS) stated that the supply of heating to municipal premises is not exempt from VAT.
- The supply of heat is not considered inseparably linked to the rental of residential premises.
- Heating costs calculated based on actual consumption must include the appropriate VAT rate.
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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