- The text is a letter from the Director of the National Tax Information to the recipient.
- The letter confirms that the recipient’s position regarding the tax consequences of a future event is correct.
- The recipient had submitted a request for an individual interpretation regarding the right to deduct VAT shown on an invoice for the sale of a developed property.
- The property in question is being purchased by a company engaged in the wholesale sale of fuels and derivative products.
- The property includes various buildings and structures, all of which were constructed at least three years ago.
- The seller has not made any improvements to the property that exceed 30% of its initial value.
- The property will be used entirely for the recipient’s taxable business activities.
- The recipient plans to make renovations and modifications to the property before fully utilizing it for their business.
- The transaction does not involve the purchase or transfer of other assets or obligations from the seller.
- The sale of the property will be documented with a VAT invoice.
- Both the recipient and the seller are active VAT taxpayers.
- The seller has also requested a tax interpretation regarding the classification of the property as a business or organized part of a business for VAT purposes.
- The acquisition of the property by the recipient will be subject to VAT.
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.
