Ruling: Recognition of the seller as a VAT payer on the sale of real estate

1) In the light of the presented future event, is it correct to assume that in connection with the planned Transaction the Seller will act as a VAT payer?

2) Assuming a positive answer to question No. 1, in the light of the presented future event, is the Applicants’ position correct that the supply of land and buildings located on the Real Estate will be exempt from VAT pursuant to Art . 43 section 1 point 10 of the VAT Act with the possibility of waiving the exemption resulting from Art. 43 section 10 of the VAT Act and the taxation of the Transaction with this tax?

3) Assuming a positive answer to questions no. 2, is it correct in the light of the presented future event that, taking into account that it will be necessary to charge VAT by the Seller, the Buyer will have the right to deduct the input tax and refund the excess of such tax? resulting from invoices received from the Seller in connection with the concluded Sales Agreement?

Source: sip.lex.pl

---

---