- Schools can purchase computers, servers, monitors, desktop computers, printers, and scanners with 0% VAT.
- Multifunction devices that combine printing, scanning, faxing, and copying are not explicitly mentioned in the VAT law but courts have ruled that they qualify for 0% VAT if their primary functions are printing and scanning.
- Interactive whiteboards, interactive mats, and projectors can also be purchased with 0% VAT if they are used in conjunction with a computer for educational purposes.
- Courts have emphasized that the name of the device is not the deciding factor, but rather its functionality and its connection to a computer.
- Schools should consider the functionality of the device and its connection to a computer when purchasing equipment to ensure they qualify for the 0% VAT rate.
Source: mddp.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.
