Developer’s Contribution to Water-Sewage Network Expansion Subject to VAT, Court Rules

• Developer’s fee for expanding water and sewage infrastructure is subject to VAT.
• The fee is considered payment for a service, not a donation.
• The court ruled there is a direct link between the fee and the service provided.
• The developer benefits from the infrastructure expansion for their project.

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.

---

---