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VAT Recovery Exclusion for Public Sports Facility Construction – Official Interpretation Approval

  • The letter states that there is no right to recover VAT on goods and services for the construction of a public sports facility
  • The interpretation confirms that the municipality cannot deduct VAT on goods and services for the project
  • The project involved building a modern, safe, and functional sports facility for the local community
  • The facility is open to the public and used for non-taxable activities such as sports and recreation
  • The municipality will not lease the facility or charge fees for its use

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.

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