You believe that you will not be obliged to pay VAT on the sale of these plots made in their entirety at one time or individually over a longer period of time, due to the ordinary exercise of the ownership right to these lands.
It is appropriate to exclude natural persons from the group of VAT taxpayers when they sell, transfer or donate goods that are part of personal property, i.e. property that has not been acquired for resale or other activities as part of business activity. In this context, a VAT payer is not a person who, as a natural person, makes one-off, occasional transactions for which strictly regular payment is not provided and does not conduct organized or registered business activity.
Source: lex.pl
