- The Director of the National Tax Information confirms that the taxpayer’s position regarding the assessment of tax consequences in relation to the VAT on wastewater management is correct.
- The request for an individual interpretation concerns the right to full deduction of VAT incurred on expenses related to the provision of paid sewage services to external recipients.
- The municipality is a registered VAT taxpayer and provides sewage services to both external and internal recipients.
- The municipality plans to carry out an investment project related to the improvement of the wastewater system, which will be financed from its own funds.
- The municipality will be able to allocate the expenses incurred for the investment project to the specific types of activities, either taxable or non-taxable.
- The municipality will be entitled to fully deduct the VAT incurred on expenses related to the provision of paid sewage services to external recipients, separate from the sewage services provided to internal recipients.
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.
