Student Dormitory Construction and Renovation Now Subject to 8% VAT Rate

• Construction and renovation of dormitories are subject to 8 percent VAT.
• The National Tax Information has withdrawn its unfavorable interpretation for taxpayers.
• The Ministry of Finance confirms that construction and renovation of student houses and dormitories are subject to 8 percent VAT.
• This is beneficial for construction companies as they no longer risk quoting an 8 percent VAT rate.
• Schools and universities will also benefit as they will not overpay due to inflated taxes.
• Previously, the National Tax Information director claimed a 23 percent VAT rate applied, arguing these did not meet the definition of social housing construction.

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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