Binding Information on VAT Rate for Building – Official Document

• The document is a binding tax rate information (WIS) issued by the Director of the National Tax Information.
• It is based on the Tax Ordinance and the Law on Goods and Services Tax.
• The request for the WIS was submitted on September 13, 2023, and supplemented on October 3, 2023.
• The subject of the request is a building.
• The decision is PKOB 11.
• The tax rate for the goods and services is 23%.
• The legal basis for the WIS is Article 41, Article 146ea, and Article 146ef of the Law.
• The purpose of issuing the WIS is to determine the tax rate for the goods and 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.