Bailiff Must Pay VAT on Property Sale Even After Debtor’s Death, No Invoice Required

• A bailiff selling a debtor’s property in enforcement proceedings must pay VAT to the tax office, even if the debtor has died.
• In such cases, the bailiff does not issue an invoice.
• This was clarified by the director of the National Tax Information.
• The issue arose when a debtor died before the bailiff received the VAT amount from the court after a property auction.

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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