Effects of property sale: seller as VAT taxpayer, VAT exemption, and right to reduce VAT amount.

The text is a letter from the Director of the National Tax Information regarding the consequences of selling real estate in Poland.
The letter states that the seller is considered a VAT taxpayer and has the right to exempt from VAT and reduce the amount of VAT payable by the amount of VAT charged.
The letter is dated September 22, 2023, and has the reference number 0111-KDIB3-1.4012.535.2023.3.MSO.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.