- The text discusses a complex supply of a residential building and its related elements.
- It explains that a complex supply consists of various activities that lead to the fulfillment of a specific goal.
- If certain activities have a separate purpose and can function independently, they are not considered part of the complex supply.
- In this case, the main element of the supply is the delivery of a two-unit residential building.
- The text states that the delivery of the building and the land it is situated on are inseparably linked and should be treated as a whole for VAT purposes.
- The garage and accompanying infrastructure, such as driveways and utilities, are considered auxiliary elements of the supply.
- The text clarifies that all the elements of the infrastructure are necessary for the delivery of the building and cannot be separately supplied.
- The entire supply is classified according to the Polish Classification of Building Objects (PKOB).
- The text explains the classification of goods and services for VAT purposes.
- It mentions that the Polish Classification of Building Objects (PKOB) is used to classify buildings.
- Buildings are categorized as residential or non-residential based on their predominant use.
- Residential buildings are those where at least half of the total usable area is used for residential purposes.
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.
