When is VAT not deductible?


Reduction of the tax due to the tax office is not allowed in the case of:

  1. accommodation and catering services, except for the purchase of ready meals intended for passengers by taxpayers who provide passenger transport services,
  2. motor fuels, diesel oil and gas used to drive passenger cars and other motor vehicles, the total weight of which does not exceed 3,500 kg - with the exception of vehicles described in art. 86 sec. 4 pts 1-7 of the Value Added Tax Act,
  3. import of services, in connection with which the payment of receivables is made directly or indirectly to the entity that has its place of residence, seat or management in the territory of the countries listed in Annex 5 to the VAT Act,
  4. goods and services, the acquisition of which has been documented with invoices received before the loss of the subjective exemption or before the day of resignation from this exemption, except in the case of drawing up a physical inventory and notifying the Head of the Tax Office or if it was a result of a donation or free service provision.