- 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- The National Tax Information has withdrawn its unfavorable interpretation for taxpayers.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.
Latest Posts in "Poland"
- Global VAT Compliance Webinar – KSeF: The Compliance Risks and Hidden Costs of Poland’s e-Invoicing Reset (Dec 11)
- KSeF Mandatory for Receiving Invoices from February 1, 2026: What All Taxpayers Need to Know
- Mandatory KSeF in 2026: Key Changes and How to Gain Essential Skills for Compliance
- KSeF Implementation Nears: Last Chance to Organize VAT Settlements and Avoid Penalties
- Unclear KSeF Regulations: Will We Invoice the Same Sale Twice Starting February 2026?
