- The Ministry of Finance says the planning reform does not require any VAT rule changes for land supplies.
- General municipal plans do not by themselves determine a plot’s specific land-use designation for VAT purposes.
- Local spatial development plans and building condition decisions will still be used to classify land for VAT.
- Undeveloped land without a local plan or building condition decision remains VAT-exempt.
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.
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