- The Director of the National Tax Information confirms that the taxpayer’s position regarding the VAT deduction for expenses related to a cultural project is correct.
- The taxpayer submitted a request for an individual interpretation regarding the right to deduct the VAT amount from invoices for goods and services used for the project.
- The project is funded by the European Regional Development Fund and aims to enhance cultural activities in the municipality.
- The taxpayer, a registered VAT taxpayer, acts as a public authority and not as a VAT taxpayer in the implementation of the project.
- The goods and services acquired for the project will not be used for VAT taxable activities, therefore the taxpayer is not entitled to deduct the input VAT.
- The cultural institution involved in the project is organized by the municipality and is not subject to VAT centralization requirements.
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.
