Tax Authorities Ease Stance on VAT for Incidental Land Sales by Spouses

• Polish tax authorities are softening their stance on VAT for land sales by individuals, especially for one-off, non-commercial transactions. A single sale of land by spouses, even if they previously engaged in another VAT-related transaction, may not automatically trigger a tax obligation. The key factor is whether the seller acts in an organized, for-profit capacity as a VAT taxpayer, rather than just making an incidental sale.

Source: prawo.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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