- Selling a car purchased from an operating lease requires paying VAT if the input tax was deducted.
- The VAT exemption does not apply if the taxpayer had the right to deduct input tax at the time of acquisition.
- The exemption is only for goods used exclusively for tax-exempt activities where no input tax deduction was possible.
- Entrepreneurs often sell cars bought from leasing, which usually involves paying VAT.
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.