- The text is about a letter from the Director of the National Tax Information regarding the deduction of VAT from expenses related to the purchase and equipment of the Fire Department.
- The letter confirms that the taxpayer’s position regarding the tax consequences of the described future event is correct.
- The request for an individual interpretation was submitted by the taxpayer on November 28, 2023, and supplemented on January 11, 2024.
- The request concerns the deduction of VAT from expenses related to the purchase and equipment of the Fire Department for rescue operations.
- The project involves the purchase and equipment of the Fire Department with necessary equipment for rescue operations.
- The equipment, signs, and stickers will be provided to the Fire Department for temporary use until December 31, 2028.
- After this period, the equipment will become the property of the Fire Department.
- The taxpayer will use the investment for non-taxable activities.
- Invoices for the purchase of goods and services were issued to the taxpayer.
- VAT is considered an eligible cost within the received funding.
- The current interpretation confirms the taxpayer’s right to deduct VAT from the mentioned expenses.
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.
