Ruling: WIS TOWAR – dormitory building – PKOB 11 – 23% VAT rate

Subject of the application: goods – dormitory building (…) located (…) on the plot (…)
Description of goods: a building with a usable area of ​​(…), consisting of a ground floor and one above-ground floor . The dormitory building is intended for (…) and will include double rooms with bathrooms for students, service rooms with bathrooms, a conference room, rooms with bathrooms for tutors, utility rooms, a laundry and ironing room, a drying room, a cloakroom, isolation for the sick, a kitchenette and a boiler room. The building will be used for temporary residence of students during the school year from September to June.
Decision: PKOB 11
Value Added Tax rate : 23 %

Source: sip.lex.pl

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