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Ruling: Raw state multi-family residential building with its technical infrastructure (comprehensive service) is subject to 8% VAT rate

  • The text is a binding tax information regarding the delivery of a multi-family residential building in a raw state with its technical infrastructure.
  • The request for the tax information was submitted on September 22, 2023, and supplemented on September 22, 2023, and November 10, 2023.
  • The building is described as a multi-family residential building with a certain number of floors and an underground garage.
  • The building will be sold with its technical infrastructure and is located on a specific plot of land.
  • The tax rate for the delivery of the building is 8%.
  • The purpose of issuing the binding tax information is to determine the tax rate for the delivery of the building.

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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