Ruling: Supply of a residential building with land and infrastructure – 8% VAT

• The text is a binding tax information regarding the VAT rate for the supply of a multi-family residential building with land, infrastructure, and project documentation.
• The application was submitted by a company and includes a detailed description of the building and its components.
• The building is classified under PKOB 11 and more than 80% of its area is residential.
• The VAT rate for the supply is determined to be 8%.
• The decision was made based on the relevant provisions of the tax and construction laws.
• The applicant was given a seven-day period to respond to the collected evidence, but no response has been received so far.

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.

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