- The municipality does not have the right to deduct VAT
- The municipality is not listed in the VAT taxpayers register, is not an active taxpayer, and does not submit VAT 7 declarations
- The municipality does not engage in economic activities and is not registered in the National Court Register
- Goods and services purchased as part of the project will not be used to perform taxable activities subject to VAT
- Eligible costs include the purchase of specialized vehicles for volunteer fire departments
- According to regulations, VAT is included in eligible costs
- The municipality is required to provide an individual interpretation regarding the possibility of recovering VAT
- The interpretation confirms that the municipality does not have the right to deduct VAT due to the lack of connection between purchases and 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.
