- 8% VAT is not applicable for holiday cottages
- According to current tax authorities practice, 8% VAT can only be applied when constructing residential buildings for permanent residence
- Earlier the tax office had a different opinion, as confirmed by interpretations issued in previous years
- Tax office changed its position on the applicability of the 8% VAT rate for buildings like dormitories, student houses, prisons, and detention centers. Initially, they were considered eligible for the preferential VAT rate, but later the opinion changed.
Source: ksiegowosc.infor.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.