How to settle VAT and PIT subsidies for organized public passenger transport?

The entrepreneur (active VAT taxpayer) operates in the field of national passenger road transport, mainly regular passenger transport, and sells tickets using cash registers.
In March 2024, the entrepreneur entered into an agreement with the D voivodeship regarding subsidies for passengers entitled to free or discounted public transport.
The subsidy amount is the difference between the ticket sales value calculated without discounts and the sales value with discounts.

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