If the residence or workplace that has been purchased under the scope of this VAT exemption is disposed of within one year, the nonresident disposing the residence or workplace is responsible for payment of the unfulfilled VAT, for the reason that the conditions were not satisfied, prior to the disposal in the title deed registry. The Law increases this one-year disposal period to three years. This provision will enter into force on 1 May 2022.
Source: EY
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