Binding Information on VAT Rate for Unbuilt Land

• The text is a binding information on the tax rate for a specific item.
• The item in question is an undeveloped land plot.
• The land plot is classified as industrial and is designated for production facilities, warehouses, and service buildings.
• The tax rate for the item is 23%.
• The classification of the item is based on the Polish Classification of Construction Objects (PKOB).
• The classification is necessary to determine the appropriate tax rate for the item.

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.