- The Director of the National Tax Information Service is trying to revive old regulations.
- This has serious consequences for construction companies working on projects like student housing or dormitories.
- Since 2021, the Director claims that the definition of residential buildings in the VAT Act only includes buildings classified in Division 11 of the Polish Classification of Building Objects (PKOB), meaning only permanent residence buildings.
- This is based on binding rate information issued by the Director since then.
- Applying the 8% rate has consequences.
Source: podatki.gazetaprawna.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.
