- Assignment of a developer agreement is a service subject to 23% VAT
- On June 24, 2024, the NSA issued a ruling stating that the assignment of rights and obligations from a developer agreement is subject to the standard 23% VAT rate
- The dispute arose from differing interpretations regarding the assignment of rights and obligations from developer agreements
- The NSA ruled in favor of tax authorities, stating that the assignment should be taxed at the standard 23% VAT rate
- The ruling also addressed the basis of taxation for assignments, stating that only the consideration received by the assignor should be included in the taxable amount
- The ruling is expected to have a significant impact on similar cases and may lead to corrections in past tax filings
- Taxpayers who have conducted transactions involving assignments of property agreements should review their transactions in light of the ruling
- There is now a higher risk of tax authorities scrutinizing transactions involving assignments, with serious consequences for changing tax rates.
Source: mddp.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.
