- VAT on the sale of real estate by an individual
- Description of future event regarding the taxation of the sale of a plot and VAT deduction related to the acquisition of the plot by a company
- Seller is a Polish tax resident, owner of a plot with a history of ownership dating back to 1995
- Plot was used for parking and services for a period of time, but has been unused since then
- Part of the plot was taken over by the State Treasury for road construction, while the other part remains owned by the seller
- Seller signed a preliminary sale agreement in December 2020, but the sale did not go through
- Seller signed a letter of intent with another company in July 2022, but the agreement was dissolved after 4 weeks
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.