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Ruling: VAT Exemption for Warehouse Delivery After Initial Settlement

  • Request for interpretation of individual issued on February 9, 2024, regarding the obligation to include a warehouse in the inventory list and the possibility of VAT exemption in case of business liquidation
  • Description of future event: Business owner acquired undeveloped land in 2016, built a production hall, and used it for business purposes until his death in 2023
  • Questions: Should the property be included in the inventory list? Will the property be eligible for the exemption mentioned in the law?
  • Conclusion: The property included in the inventory list will be eligible for the exemption.

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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