For an applicant who is applying for a VAT refund for gas supplied in 2023 for heating a house, it is of key importance whether he is the final recipient, i.e. a party to the contract. Who actually paid the invoices is secondary. The refund can also be used by a person who has received a coal supplement, provided that from January 2023 he declared a gas boiler as the main source of heating and actually uses it, which is confirmed by VAT invoices for gas.
Source Prawo.pl
