Does the Performance of Energy Performance Certificates for Buildings give the Right to Exemption from VAT?

In its interpretation, the National Tax Information explained that the activity related to the performance of energy performance certificates of buildings, which is not technical advice, gives the right to benefit from the VAT exemption under Article 113 paragraphs 1-12 of the VAT Act, provided that the value of sales does not exceed a certain limit.

• Implementation of energy performance certificates for buildings and exemption from VAT
• KIS confirmed the right to exemption from VAT

Source: podatki.infor.pl

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