Businesses that make taxable supplies are entitled to recover Polish VAT incurred on expenditure used for the purpose of making these taxable supplies (known as 'input VAT') unless they are specified as non-deductible (see below).
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable supplies and exempt supplies can partly recover input VAT (explained further in 38.38).
The following is non-deductible
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Web page updated on 17 Mar 2025 16:19