A limited liability company (an active VAT payer) is the owner of a building with mainly residential premises (rented for residential purposes with VAT exemption) and one business premises (rented for commercial purposes with a VAT rate of 23%). In July 2023, the company renovated the common parts of the building (elevation, hall, roof). The purchase of construction services was documented with invoices issued by companies (having the status of an active VAT payer). All invoices received contained the words “split payment mechanism” and were paid in this mechanism. Does the company have the right to deduct input VAT resulting from these invoices?
Source: gazetaprawna.pl
