The project “Media Campaign in Support of the Implementation of OP KŽP” is aimed at financing a media campaign in the form of broadcasting 30-second animated 3D TV spots, aimed at informing the public about the Operational Programme Quality of the Environment. Broadcasting time contract No SJP SFEU/2019/26, supplier See & Go, s.r.o.; https://www.crz.gov.sk/index.php?ID=3921226&l=sk2 Agreement No SAŽP SFEU/2019/27, supplier MARKÍZA-SLOVAKIA, spol. s.r.o.; https://www.crz.gov.sk/index.php?ID=3926141&l=sk3 Agreement No SAŽP SFEU/2019/28, supplier MARKÍZA-SLOVAKIA, spol. s.r.o.; https://www.crz.gov.sk/index.php?ID=3926118&l=sk4 Service Contract No SAŽP SFEU/2019/29, supplier MAFRA Slovakia, a.s.; https://www.crz.gov.sk/index.php?ID=3923659&l=sk5 Service contract No SAŽP SFEU/2019/30, contractor P E R E X, a.s.; https://www.crz.gov.sk/index.php?ID=3923617&l=sk6 Contract for the provision of services No SAŽP SFEU/2019/31, supplier SITA Slovak Press Agency, a.s.; https://www.crz.gov.sk/index.php?ID=3923551&l=sk As part of the project, the planned expenditure is the Media Campaign, which will arise from the application of the exception under Section 1(2)(j) of the Public Procurement Act. The duration of the project is from 03/2019 to 12/2019, i.e. 10 months. The place of implementation of the project is the whole territory of the Slovak Republic. Within the project, the activity falls under a specific objective: 5.1.2 Ensuring wide awareness of the programme and supporting administrative capacity building for beneficiaries. As a result, the project will support the main objective of the information and communication activities: provide information on the availability of ESI Funds to beneficiaries; give visibility to the role of ESI Funds in the development of an EU Member State; assist the achievement of the objectives and the implementation of the actions supported by the ESI Funds in the implementation of the projects of the OP ALC. The Slovak Environment Agency, as a contributory organisation of the Ministry of the Environment of the Slovak Republic, is linked to the budget of the Ministry of the Environment. In addition to these resources, it receives non-repayable funding from grants and projects provided by EU funds or from the national budget. That income is not income generated by an economic activity and therefore, in that activity, SAŽP cannot be referred to as a taxable person. It follows from the foregoing that the revenue is not subject to VAT and that it is not possible to deduct VAT on the costs incurred. In those circumstances, SAŽP is not a taxable person for VAT. In the light of the above, the SAŽP will not claim a VAT deduction in respect of the incurred expenditure of the project “Media campaign to support the implementation of the OP ABP”. However, SAŽP also manages its own resources obtained by economic activity in accordance with the extract from the trade licence register No 601-10745. It uses these funds as a priority to improve the services provided in the field of main activity. The income earned in this activity is taxable income in accordance with Section 2 of the VAT Act – subject to tax. VAT deductions may be applied to costs related to their economic activity. For this reason, the SAŽP is registered for value added tax (VAT) pursuant to Section 4 of Act No 222/2004, with the assigned VAT number SK2021125821.