- The text discusses a letter from the Director of the National Tax Information regarding the VAT deduction for expenses related to a project for the creation of a cyclist service facility.
- The letter confirms that the taxpayer’s position regarding the tax implications of the described situation is correct.
- The request for an individual interpretation was submitted by the municipality on October 17, 2023, and additional documents were provided in response to a request.
- The municipality is a registered VAT taxpayer and is engaged in both non-taxable and taxable economic activities.
- The municipality applied for financial support for a project related to cycling infrastructure.
- The construction of the cyclist service facility is planned in two stages, with various elements such as shelters, self-service repair stations, benches, and information boards.
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.