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The curator of the inheritance is not a VAT taxable person

The curator of the estate cannot be considered a VAT payer in relation to activities performed as part of the management of the estate. He is not an heir, but only a property manager. The amount collected by the curator from the buyer of a part of the property is collected in an escrow account and does not have direct benefits from the sale contract. This was confirmed by the Treasury in a recent interpretation.

Source: prawo.pl

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