Taxation of Purchase of Unbuilt Building Land in Poland from German Company: VAT Implications

• 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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