- The municipality transferred the right to acquire and sell energy efficiency certificates to a business entity.
- This transfer was considered a taxable supply of services subject to VAT.
- The business entity performed all activities related to obtaining and selling the certificates on behalf of the municipality.
- The municipality was required to issue a VAT invoice for this service.
- The transfer of rights is not considered a supply of goods under the VAT Act.
- The amount received by the municipality from the business entity is considered remuneration for the service provided.
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.
