Lower VAT not for holiday cottages. Issue persists with dormitories

• Entrepreneurs can only apply an 8% VAT rate when constructing residential buildings for permanent residence
• Companies building holiday or recreational cottages must issue invoices with a 23% VAT rate
• The change in VAT policy was confirmed by Deputy Minister of Finance Zbigniew Stawicki in response to a parliamentary interpellation
• Previously, the tax office had a different opinion, as confirmed by a binding tax information issued at the end of 2020
• Entrepreneurs who relied on the previous tax office’s stance may now face high penalties for overdue taxes and interest.

Source: podatki.gazetaprawna.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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