- The text is a letter from the Director of the National Fiscal Information to the recipient.
- The recipient’s request for an individual interpretation concerns the lack of the right to deduct VAT in relation to a project for the reconstruction and equipping of a communal building for cultural and tourist activities.
- The project is aimed at creating local conditions for the development of cultural and tourist activities.
- The building will be equipped with a multimedia museum and firefighting exhibits, and will also be used for educational activities.
- The expenses incurred by the municipality will be documented with VAT invoices, but the purchased goods and services will not be used for the municipality’s business activities.
- The infrastructure created as part of the project will be available to the entire local community and will not generate any income for the municipality.
- The Director confirms that the recipient’s position on the tax implications of the project is correct.
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.
