A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021

A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021

Blog Article

This article deals with an issue of a possibility of deducting VAT on the overnight accommodation and catering services.The right to deduct an input tax is undoubtedly a basic right of a VAT taxpayer.However, in case of these types of services, this right is significantly limited.

In gewehr 91 this context, the legal solutions adopted by the Polish legislator have been arising numerous controversies.This article presents and analyzes the current structure of the right to deduct an input tax on the overnight accommodation and catering services, taking into account the ruling issued by stingray hood scoop the Court of Justice of the European Union in this respect and the legislative changes introduced on 1 January 2021.