- The text discusses a letter from the Director of the National Tax Information regarding the lack of right to deduct VAT tax resulting from the purchase of goods and services for a renovation project.
- The letter confirms that the taxpayer’s position regarding the tax consequences described in the VAT is correct.
- The request for an individual interpretation was submitted by the municipality, which is an active VAT taxpayer.
- The municipality is carrying out a project involving the renovation of vacant residential properties for Ukrainian citizens who arrived in Poland due to the conflict in Ukraine.
- After the project, the renovated properties will be managed by a municipal company and used as temporary housing for refugees.
- The project does not generate income for the municipality and the services provided will be exempt from VAT.
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.
