- The text discusses a letter from the Director of the National Tax Information regarding the deduction of VAT on invoices related to a project.
- The project involves the construction of a public recreational facility for social integration.
- The letter confirms that the taxpayer’s position regarding the tax implications of the project is correct.
- The municipality is not entitled to deduct VAT on invoices for goods and services related to the project.
- The project is not subject to VAT as it will be used by residents of the municipality free of charge and not for taxable activities.
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.