- The Supreme Administrative Court ruled that settling expenses for a building erected on third-party land counts as a taxable supply of goods for VAT purposes.
- The key issue is the transfer of economic control over the building, not ownership of the land.
- This applied to a settlement made after termination of an agreement between a city and a municipal company for a specified payment.
- VAT exemption may still be available if the statutory conditions are met.
Source: kpmg.com
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.
Latest Posts in "Poland"
- Invoice Issued Outside KSeF and Tax-Deductible Expenses – How Does the Polish Tax Authority Assess It?
- Poland Proposes Free E-Receipt App to Replace Traditional Cash Registers
- KSeF 2026 — Five Common Mistakes When Issuing Structured Invoices
- KSeF 2.0: mandatory national e-invoicing rolls out in 2026
- Poland proposes wide‑ranging draft VAT amendments
