Input VAT on purchases of refurbishment services may be deducted only as far as it is connected with activities subject to VAT. An entrepreneur needs to be able to provide information on who, when and to which extent performed such services at their request.

On 1 April 2014, the Supreme Administrative Court passed verdicts (file no. I FSK 543-547-13) in cases where a taxpayer received invoices for general construction services from an accounting firm which (in the opinion of tax authorities) had no right to issue them by itself.

Author: Marta Ignasiak, tax advisor at FKA Furtek Komosa Aleksandrowicz
Source: Dziennik Gazeta Prawna

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