Binding Rate Information (WIS) for Unbuilt Land – 23% VAT

• The Director of the National Tax Information issues a binding rate information regarding the tax rate for an undeveloped land.
• The application is for the classification of the land as an industrial, production, and service area.
• The decision is that the land is classified as a building plot.
• The tax rate for goods and services is 23%.
• The justification for the classification of the goods is based on the Polish Classification of Construction Objects (PKOB).
• The applicant provided a detailed description of the land and stated that there are no buildings on it.
• The applicant was given a seven-day period to respond to the evidence gathered in the case, but did not respond.
• The classification of goods is based on the Nomenclature of the Combined (CN) or the Polish Classification of Construction Objects.
• The classification is necessary to determine the appropriate tax rate for the goods or services.

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.