- Sale of non-residential units is considered a taxable supply of goods under VAT regulations.
- A company purchased a property with non-residential units in February 2024.
- The building was constructed and used since May 2021.
- The first occupancy occurred in June 2021.
- The company plans to sell the units after separating their ownership.
- The property is treated as inventory, not as a fixed asset.
- Units were formally separated in June 2025.
- Costs for separation and preparation were about 20 percent of the building’s value.
- The company intends to sell the separated units.
- The question arises whether VAT exemption applies to these transactions.
- VAT applies to the supply of goods and services within the country.
- Sale of non-residential units is a taxable supply of goods under VAT.
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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