Ruling: VAT settlement by the municipality in relation to water and sewage management

• The text is about VAT settlement by the municipality in relation to water and sewage management.
• The request concerns the taxation of water supply services and the right to deduct VAT from invoices.
• The municipality is registered as an active VAT taxpayer.
• The municipality provides water supply services to external recipients.
• The municipality also provides water within its own structure.
• The centralized VAT settlements include the municipality’s units and the office serving the territorial self-government unit.
• The municipality does not charge for water consumption within its own structure.

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.