This article deals with an issue of a possibility of deducting VAT on the overnight Citrulline 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 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 the Court of Justice of the European Union in this respect Ornamental Grass and the legislative changes introduced on 1 January 2021.