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Ruling: Exclusion from VAT on the sale of an operating bakery

On May 26, 2023, you received an application of May 23, 2023 for an individual interpretation, which concerns the recognition of a set of tangible and intangible assets as an enterprise and the exclusion of the sale of this set of components from VAT pursuant to Art. 6 point 1 of the Act. You supplemented it – in response to the call – with a letter of July 24, 2023 (receipt July 25, 2023).

Will the sale of the entire enterprise – an operating bakery – be subject to VAT on the basis of Art. 6 sec. 1 of the Act?

Source: lex.pl

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