Binding Information on VAT Rate for Unbuilt Land in Poland

• The Director of the National Tax Information issues a binding tax information statement.
• The subject of the request is an undeveloped plot of land in a specific location.
• The plot is designated for low-intensity residential construction according to the local spatial development plan.
• The decision is that the land is classified as a building plot.
• The VAT rate for the service is 23%.
• The legal basis for the decision is specified.

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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