- No right to deduct VAT in connection with performing the municipality’s own tasks
- The request for an individual interpretation concerns the lack of right to deduct VAT in connection with the implementation of a task related to the development of public infrastructure
- The project is non-commercial and aims to serve the local community by providing recreational and tourism facilities
- The operation is related to performing public tasks specified in the Act on Municipal Self-Government
- The services and goods acquired for the project are not related to taxable activities under VAT
- The investment will not be used for taxable activities under VAT and will not generate revenue from users
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.
