Tax / Advisory for units of local government

Advisory for units of local government

From the VAT perspective, local government units are special entities that in addition to the duties assigned by force of law also carry out business operations. Thus, they are deemed to be subject to VAT and are allowed to deduct and reclaim VAT to the extent arising from their business operations.

We have a track record of many years’ co-operation with local government units at various levels and of various sizes. As a result, we are aware of and understand the problems and needs of cities and towns, large and small alike, as well as those of small municipalities.

We offer to local government solutions fitting their needs both in terms of the substance and the remuneration, including:

  • reclaiming non-deducted input VAT for past settlement periods still within the statute of limitations – in this respect, we propose comprehensive solutions that lead to measurable funds;
  • verifying correctness of the VAT ratio applied; such projects allow the VAT ratio to be calculated both accurately and optimally, which in addition to correct tax settlements brings the advantage of correct settlements of external financing where non-recoverable VAT is deemed to be eligible cost;
  • putting VAT settlements in order after the Supreme Administrative Court resolution on the VAT status of municipal budget units (ref. no. I FPS 1/13) – in this respect we propose comprehensive solutions allowing correct and timely VAT settlements on the one hand and ensuring minimum penal-fiscal liability of local authorities on the other;
  • running VAT workshops involving specific nature of tax settlements of local government units;
  • providing day-to-day tax advisory.

Please do not hesitate to contact us.


dr Jacek Matarewicz

Lider Praktyki VAT, Akcyzy i Ceł

+ 48 22 480 81 00; +48 661 975 552

Wojciech Kotowski

Wojciech Kotowski

Of Counsel

+ 48 22 480 81 00

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