- To tax a property sale that is VAT-exempt, parties must explicitly declare their waiver of the exemption before a notary.
- A recent tax interpretation requires a clear statement to opt out of VAT exemption.
- A company selling land with a building for demolition needed to specify VAT application in the notarial act.
- The notary cannot collect civil transaction tax if VAT is applied.
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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