Ruling: Raw state multi-family residential building with its technical infrastructure (comprehensive service) is subject to 8% VAT rate

• The text is a binding tax information regarding the delivery of a multi-family residential building in a raw state with its technical infrastructure.
• The request for the tax information was submitted on September 22, 2023, and supplemented on September 22, 2023, and November 10, 2023.
• The building is described as a multi-family residential building with a certain number of floors and an underground garage.
• The building will be sold with its technical infrastructure and is located on a specific plot of land.
• The tax rate for the delivery of the building is 8%.
• The purpose of issuing the binding tax information is to determine the tax rate for the delivery of the building.

Source: sip.lex.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.

---

---