Does the Museum, in accordance with Art. 86 sec. 1 of the VAT Act, as a general rule, has the right to deduct input VAT in the full amount from the expenses incurred and is not obliged to apply the provision of Art. 86 sec. 2a of the VAT Act?
According to the Museum, in accordance with art. 86 sec. 1 of the VAT Act, as a general rule, it has the right to deduct input VAT in the full amount from its expenses and is not obliged to apply the provision of Art. 86 sec. 2a of the VAT Act. In the event that it is not possible to assign the input tax in its entirety to specific types of paid and free-of-charge activities, Art. 86 sec. 2a does not apply in a situation where he performs paid and unpaid activities related to his business activity.
Source: lex.pl
