According to the new order applicable from 11 November 2022 the sale of “new” buildings will be subject to VAT provided that:
I. An application for a planning and buildable permit was filed with the authorities after 1 May 2004.
II. The sale is made within a period of five years from the date of complete erection of the building.
III. Within the five years period noted in (II), the building was not used systematically by a non-related party for a period of at least 2 years.
Source: EY (see point 8 of the pdf file)