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Ruling: WIS TOWAR – residential building – PKOB 11 – 8% VAT rate

Subject of the application : goods – a residential building (…) marked – according to the Applicant – (…).

Description of goods : residential building (…) with a usable area of ​​(…) m 2 – marked according to the Applicant as (…), located in a residential building (…), the land and mortgage register is kept for the plot with the number ( …). The premises will constitute an independent housing part of the building (…) and will have a separate entrance from the ground level, separate installations and will be used separately. The premises are intended for permanent residence, and more than half of the usable area is intended for residential purposes.

Decision : PKOB 11

Value Added Tax rate 8 %

Source: lex.pl

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