- Entrepreneurs can only apply an 8% VAT rate when constructing residential buildings for permanent residence
- Companies building holiday or recreational cottages must issue invoices with a 23% VAT rate
- The change in VAT policy was confirmed by Deputy Minister of Finance Zbigniew Stawicki in response to a parliamentary interpellation
- Previously, the tax office had a different opinion, as confirmed by a binding tax information issued at the end of 2020
- Entrepreneurs who relied on the previous tax office’s stance may now face high penalties for overdue taxes and interest.
Source: podatki.gazetaprawna.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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