- The Director of the National Tax Information confirms that the taxpayer’s position regarding the tax consequences of water and sewage management is correct.
- The interpretation request concerns the taxation of VAT on paid services related to water supply and sewage disposal, the obligation to charge VAT for the use of infrastructure for water supply and sewage disposal, the right to deduct VAT on investment expenses related to water supply infrastructure, and the right to deduct VAT on investment expenses related to sewage infrastructure.
- The municipality is a registered VAT taxpayer and has the legal capacity to carry out civil transactions.
- The municipality has centralized VAT settlements with all its organizational units.
- The municipality’s own tasks include water supply, sewage, and waste management.
- The municipality provides water supply and sewage services to external recipients and also within its organizational units.
- The municipality may liquidate its budgetary units in the future and create new ones or establish municipal budgetary institutions to carry out its tasks.
- The interpretation is based on a judgment of the Court of Justice of the European Union regarding centralized VAT settlements.
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.
