Exemption from VAT on the sale of a business – Individual interpretation – correct position

• The Director of the National Tax Information confirms that the taxpayer’s position regarding the tax consequences of the described future event in the VAT is correct.
• The taxpayer has requested an individual interpretation regarding the contribution of a non-monetary asset to the company and the exclusion of this transaction from VAT taxation.
• The taxpayer is a Polish tax resident and is registered as an active VAT taxpayer.
• The taxpayer operates a sole proprietorship in Poland, specializing in designing and producing cardboard packaging.
• The production of cardboard packaging involves the use of specialized machinery and qualified personnel.
• The taxpayer utilizes various tangible and intangible assets in their business, including the company name, a property with a production facility, and various materials, equipment, and installations.
• The taxpayer’s income from the business is subject to personal income tax and VAT according to the applicable laws.
• The taxpayer seeks clarification on the VAT treatment of the contribution of the non-monetary asset to the company.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---