VAT Deduction Rules for Catering and Accommodation Services: Recent Interpretations by Tax Authorities

• VAT can generally be deducted from the purchase of goods and services used for taxable activities
• Exceptions to VAT deduction are listed in Article 88 of the VAT Act
• Services such as catering and accommodation may not always be eligible for VAT deduction
• The distinction between gastronomic and catering services is important for VAT deduction
• Interpretations by the Director of the National Revenue Administration clarify VAT deduction eligibility for different types of services
• VAT deduction may be allowed for preventive meals for physical workers, categorized as catering services

Source: pit.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.

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