Due to the nature of real estate as high-value assets, the effects of applying incorrect taxation rules at their delivery may have significant negative effects on the parties to the transaction. On the one hand, a seller who incorrectly applied the exemption instead of taxation risks paying the VAT due on the transaction to the account of the tax office. On the other hand, a buyer who has deducted VAT on a transaction incorrectly classified as VAT-exempt and not exempt, risks challenging the deduction.
Source: martinitax.pl
