- A Polish company purchased undeveloped land from a German company
- The German seller is not registered for VAT in Poland
- The question is which company should pay VAT on the land delivery
- VAT applies to paid goods and services in the country
- The definition of “goods” includes material objects and energy forms
- Land, whether developed or undeveloped, is considered a good for VAT purposes
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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