VAT Taxation of the Sale of an Unbuilt Plot – Individual Interpretation

• The Director of the National Tax Information confirms that the taxpayer’s position regarding the VAT taxation of the sale of an undeveloped plot of land is correct.
• The request for an individual interpretation was submitted on July 3, 2023, and additional information was provided on September 6 and September 21, 2023.
• The company is a community land management company and has legal personality according to the law on the management of community land.
• The company plans to sell plots of land that were divided based on the approval of the village mayor and the conditions for construction were determined.
• The plots of land are currently owned by the Community of the Village, and the company’s members are also members of the community.
• The plots of land were previously used for agricultural purposes and were subject to a lease agreement until December 31, 2022.

Source: sip.lex.pl

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.

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