The supply of residential premises constituting commercial goods will benefit from the VAT exemption. However, the outlays incurred in connection with the renovation of such premises will not result in their improvement in the tax sense, and thus it will not be possible to deduct the input tax resulting from the invoices documenting the costs of renovation of the premises.
Source Prawo.pl
Latest Posts in "Poland"
- ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required
- Poland Enacts Requirements on Mandatory Use of the National e-Invoicing System
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Poland’s KSeF: Insights into the Latest E-Invoicing Mandate
- Transition from KSeF 1.0 to KSeF 2.0: New Testing Environment Launch in September 2025