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Ruling: VAT exemption on delivery after first occupation

1. In the case of delivery by the Company – the Seller of the Real Estate and structures, buildings, construction equipment located on the Real Estate and constituting an object of ownership separate from the land to the Company – Buyer, will the Company – the Seller be entitled to tax the Real Estate, including the structures erected on it, buildings, construction equipment with VAT in the event that the Company – Seller and the Company – Buyer submit a consistent statement in the notarial deed covering the Agreement on the choice of taxation of the transaction with VAT?
2. In the case of the Real Estate, including structures, buildings, construction equipment erected on it, to the extent that its delivery by the Company – Seller to the Company – Buyer will be subject to VAT, the Company – Buyer will be entitled to deduct this VAT, in the event of delivery by the Company – the Seller of relevant VAT invoices documenting the described delivery?
3. Will the Seller-Company be obliged to issue VAT invoices documenting the receipt of the Price at the time of submission to the notarial deposit?

Source: sip.lex.pl

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