Ruling: VAT on the supply of real estate

– correct – in the scope of taxation of the sale of Real Estate as a supply of goods that does not constitute a sale of an enterprise or an organized part of an enterprise (question marked in application No. 1),

– correct – in terms of the impossibility of applying the VAT exemption for the delivery of the Building located on plot No. 1, if the delivery takes place by February 2024, in February or March 2024 (question marked in application No. 2),

– incorrect – in terms of the impossibility of applying the VAT exemption for the delivery of structures in the form of roads erected on plot No. 2 and structures, i.e. car parks, sidewalks, roads, pylons erected on plot No. 3, regardless of whether the delivery will take place by February 2024 or after February 2024 (question marked in application No. 2);

– incorrect – in terms of the possibility of applying the VAT exemption for the delivery of the Building located on plot No. 1, if the delivery takes place after February 2024 (question marked in application No. 3);

– correct – in terms of the possibility of applying the VAT exemption for the delivery of structures in the form of roads erected on plot No. 2 and structures, i.e. car parks, sidewalks, roads, pylons erected on plot No. 3, if the delivery takes place after February 2024, from which the Applicant and the Buyer may resign on the basis of the submitted declaration on the choice of VAT taxation of the sale of Real Estate 1 (question marked in application No. 3);

– correct – in the scope of applying the VAT exemption to the planned sale transaction of Real Estate 2, from which the Applicant and the Buyer may resign based on the submitted declaration on the choice of taxation of the transaction (question marked in application No. 4);

– correct – in terms of the Buyer’s right to deduct VAT indicated on the invoice issued by the seller, documenting the delivery of the Real Estate (question marked in application No. 5).

Source: lex.pl

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