VATupdate

Share this post on

Ruling: VAT exemption on delivery after first occupation

Questions (finally specified in the supplement to the application):
1. Will the operation of separating individual premises (with the assumption of separate KW) from the described real estate affect the determination of the moment of creation of the so-called first settlement and the possibility of applying the exemption under Art. 43 sec. 1 of the VAT Act?
2. Will it be correct to apply the VAT exemption based on Art. 43 sec. 1 point 10 of the Act, to each individual sale transaction of premises separated from the entire property?
3. In addition to the notarial deed, to which a total of 9 co-owners will act as the seller (including the Applicant) and the buyer, will it be appropriate for each separate premises to be sold, additional documentation by the Applicant of each FV transaction and its inclusion in the VAT and JPK register?

Source: sip.lex.pl

Sponsors:

VAT news

Advertisements:

  • AXWAY - VATupdate Banner