- The applicant, who acquired a plot of land with the intention of using it for business purposes, will be recognized as a VAT taxpayer when selling the property.
- The transaction will be exempt from VAT based on Article 43(1)(10a) of the VAT Act.
- The applicant took preparatory actions, such as commissioning a concept for converting the building into a guesthouse, indicating the intention to conduct business activities.
- The sale of the property will be exempt from VAT as the applicant did not have the right to deduct input tax on the acquisition of the property and did not incur expenses for its improvement.
- The building on the property was not put into use, so there was no initial occupancy.
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.
