- NSA has not yet decided which VAT rate should be applied in the assignment of rights from a developer agreement
- There is a debate whether the assignment should be taxed at 23% or 8% VAT rate
- The issue is whether the assignment should be considered a service or a delivery of a residential unit
- The correct VAT rate depends on the legal question of how the assignment should be classified
- The tax authority ruled that the higher 23% VAT rate should be applied in certain cases
- A court in Szczecin disagreed with this ruling and argued for the lower 8% VAT rate
- The case has been referred to a larger panel for further consideration and resolution of the legal issue
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.
