The recent judgment of the Supreme Administrative Court once again opens the once once hot topic of VAT taxation of the sale of commercial real estate. The crux of the dispute is the classification of these transactions as the sale of an organized part of an enterprise (ZCP), which excludes VAT, but is subject to PCC tax, or as a supply of goods (in this case a commercial building), which may be subject to VAT.
Source: MDDP
Latest Posts in "Poland"
- The Ministry of Finance is planning changes in VAT – extension of joint and several liability
- SAC: A company performing public tasks is not subject to VAT
- Polish Ministry of Finance releases new KSeF 2.0 Manual
- Ministry of Finance Invites Entrepreneurs to KSeF Training Sessions Starting September
- KSeF and Foreign Branches: Unclear How to Calculate 200 Million PLN Limit