- VAT exemption does not apply to leasing land for photovoltaic farms.
- Leasing land for wind turbine construction is subject to a 23 percent VAT rate.
- This service falls under real estate market services and is not eligible for reduced VAT or exemption.
- VAT exemption is available for leasing land intended for agricultural purposes.
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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