VATupdate

A parking space in the garage can sometimes be sold without VAT

If a period of more than two years has elapsed from the first occupation to the sale, and at the same time there have been no improvements since the purchase, the sale of a parking space located in the garage is exempt from VAT. This is confirmed by the tax authorities. Experts point out the need to precisely present the facts in the request for interpretation.

Source prawo.pl

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