Summary: Recognition of VAT Taxpayer Status and Possibility of VAT Exemption Application

• Recognition of the client as a VAT taxpayer
• Client’s belief that she will not be a VAT taxpayer when selling a share in the perpetual usufruct right of land along with ownership of a commercial building is incorrect
• The property is used for business purposes (rental) and not solely for personal use, so the client will be a VAT taxpayer when selling the share
• Possibility of applying VAT exemption
• The sale of the commercial building will be exempt from VAT under Article 43(1)(10) of the VAT Act
• The sale of the land (share in the perpetual usufruct right of land) on which the building is located will also be exempt
• Client’s position regarding the possibility of applying the exemption is correct

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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