- The letter is a response to a request for an individual interpretation of the tax consequences of a project.
- The project involves the construction of a playground and is being financed by the municipality and EU funds.
- The municipality is registered as an active VAT taxpayer.
- The expenses related to the project will be documented with VAT invoices from suppliers.
- The playground will be owned by the municipality and will be accessible to the public without any fees.
- The municipality believes that the project falls within its own tasks according to the law on local self-government.
- The municipality requested clarification on whether it has the right to deduct VAT from the expenses related to the project.
- The response states that the municipality does not have the right to deduct VAT from the expenses.
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.