- The regional government in Poland purchased medical equipment and furnishings to transfer to a specialized hospital company it fully owns.
- These assets were intended to be contributed to the company’s increased share capital in exchange for ownership shares.
- The regional government is not considered a VAT taxpayer for this in-kind contribution, as it is fulfilling its legal obligations to promote and protect public health.
- The hospital company was established in 2015 through the transformation of a previous independent public healthcare institution.
- The regional government is the sole shareholder of the hospital company.
- The regional government does not have to pay VAT for the in-kind contribution of medical equipment and furnishings to the hospital company, as it is part of its statutory duties related to healthcare promotion and protection.
Source: podatki.gazetaprawna.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.
