Binding Information on VAT Rate for Transitional House in the Penal Institution – PKOB 11

• The document is a binding tax information (WIS) issued by the Director of the National Tax Information of Poland on 20th September 2023.
• The subject of the application is a transitional home building located within a prison facility.
• The building is a single-story, non-basement structure with various facilities including residential rooms with bathrooms, a laundry/drying room, a smoking room, utility rooms, a club room, a meeting room, and a dining room with a kitchenette.
• The tax rate for goods and services for this building is set at 23%.
• The purpose of issuing the WIS is to determine the tax rate for goods and services.
• The applicant, an active taxpayer, submitted a request on 7th June 2023, supplemented on 4th August 2023, to classify the transitional home building according to the Polish Classification of Building Objects (PKOB) for the purpose of determining the tax rate.
• The application only concerns the construction work service for the transitional home building, which is part of a larger construction project that also includes a residential pavilion and a production hall.

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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