Non-profit and public sector

Apart from commercial law companies, non-profit organizations including foundations and associations are increasingly involved in business trading. As, apart from their statutory activity, they may run a business, their tax status (especially in the field of VAT) is special. Our experience in cooperation with non-profit organizations includes both comprehensive consultancy in the field of VAT (allocation of expenses to a specific type of activity, calculation of the so-called pre-ratio, etc.) and CIT (in particular the scope of application of the tax exemption). Our recommendations take into account the specificity of non-profit organizations, in particular the provisions of the Act on Public Benefit Activity and Volunteering.

We also have extensive experience in cooperation with local self-government units. In this respect, our knowledge of tax regulations and practice is supported by the awareness of legal conditions regarding their activity.

Our specialists participated, among others, in many projects regarding the VAT refund (both on investment and general expenses) and the so-called VAT centralization - sample references

We would be glad to assist you in the following areas:

  • classification for the purposes of VAT of local self-government units sales activities, including verification of the obligation to use cash registers;
  • determination of the appropriate VAT rates for tenders organized by local self-government units (for example - comprehensive works related to social housing) and for real estate transactions (including perpetual usufruct);
  • analysis of situations in which local self-government units are potentially obliged to apply the reverse charge to construction works (for example, installation of solar collectors);
  • VAT eligibility assessment in projects co-financed from national and EU funds;
  • Determination of the possibility of deducting VAT on specific expenses (including the calculation of the so-called pre-ratio);
  • preparation of applications for binding tax rulings and representing local self-government units before administrative courts.

Our experience in cooperation with public sector entities includes also cooperation with municipal companies and cultural units.