- The Director of the National Tax Information confirms that the applicant’s position regarding the tax consequences of a future event related to VAT deduction for a research project is correct.
- The request for an individual interpretation concerns the right to deduct VAT related to a research project.
- The applicant is a scientific unit whose tasks are defined in the Polish Academy of Sciences Act.
- The research services provided by the applicant are classified as scientific research and development services in the field of physical sciences.
- The support for MAB projects aims to create and develop specialized research teams and organizations in Poland.
- The support is intended to implement the best global practices in scientific research, personnel policy, research and development management, and commercialization of research results.
- The evaluation of the MAB project application also depends on the presentation of a plan for the commercialization of research results.
- The applicant is obliged to carry out the project according to the conditions specified in the financing agreement.
- The financing agreement will cover the period from January 1, 2024, to December 31, 2029, and the total value of the project will be PLN 30,000,000.
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.
