- Dom Development S.A. signed a preliminary sales agreement with three sellers
- Sellers received advances amounting to approximately 10% of the property sale price
- The buying company is registered as an active VAT taxpayer
- The National Tax Information Office ruled that the advances should be subject to VAT taxation at the time of receipt
- The Provincial Administrative Court ruled that advances for future property sales should be subject to VAT taxation at the time of receipt
- The Supreme Administrative Court upheld the position that advances for future property sales should be subject to VAT taxation at the time of receipt
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.
