Parking lot and additional building equipment do not entitle to lower VAT

It was a developer who intended to sell the investment to a second developer. It was not a hole in the ground, but a completed residential building, with fully finished apartments (turnkey) and a parking lot with parking spaces. The bathrooms, kitchens and rooms had durable and movable elements, such as household appliances, blinds, mirrors, lighting.

The developer believed that the entire investment could sell with 8%. VAT rate. He claimed that this is a comprehensive delivery, because the equipment (both durable and movable) fulfills the service role in relation to the building. Similarly, a parking lot, which is necessary.

The director of the Tax Chamber in Poznań found, however, that 8% the rate may only apply to the delivery of a building included in the construction covered by the social housing program.