Tax Implications of Selling Undeveloped Land: Private Transaction Exempt from VAT

• An individual plans to sell an undeveloped plot of land that he partially inherited.
• The sale of the plot will not be subject to VAT taxation.
• The individual will only provide the right to use the property for construction purposes.
• The tax authority determined that the sale is a private transaction, not a commercial activity.

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.