A municipality that owns two cemeteries must navigate VAT regulations for paid services while providing free burials for the homeless as mandated by the 2025 Social Assistance Act.
Municipal Cemetery Operations
A municipality that owns two municipal cemeteries is involved in providing cemetery services to its residents.
VAT for Paid Services
Primarily, the municipality offers paid cemetery services that are subject to Value Added Tax (VAT).
Free Burials Obligation
However, the municipality must also provide free burials for homeless individuals, regardless of their inability to pay.
Legal Framework
This obligation is mandated by the Social Assistance Act (Journal of Laws of 2025, item 1214 as amended). These burial services for the homeless are not subject to VAT.
