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End of positive interpretive line regarding VAT rate on collective residential buildings

  • Tax authorities have changed their position on the VAT rate for construction work on certain residential buildings.
  • The previous 8% VAT rate is no longer applicable, and the new rate is 23%.
  • The change in interpretation applies to buildings that do not serve as permanent residences.
  • The decision was made by the Director of the Tax Chamber, who determined that the lower VAT rate does not apply to buildings that do not serve as permanent residences.
  • The change in interpretation also affects other residential buildings.
  • A webinar will be held to discuss the recent unfavorable decisions by the tax authorities and their implications.
  • The webinar will cover topics such as how to determine the correct VAT rate based on the permanence of residence and the consequences of using the wrong rate.
  • It will also address the potential risks of past tax filings and how to protect against them.
  • The webinar will take place on November 16, 2023, and will be led by Justyna Kowalik, a tax advisor at Enodo Advisors.

Source: ksiegowosc.infor.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.

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