Exemption from VAT for undeveloped land – NSA judgment of August 30, 2024.

A company requested an interpretation regarding the VAT exemption for undeveloped land
The company planned to sell land with remains of demolished gasworks and other technological objects
The company did not have a spatial development plan or building conditions decision for the land
The company asked if they could apply the VAT exemption for the land sale
The National Tax Administration ruled that the land sale with gas networks owned by the seller is not VAT exempt
The interpretation was upheld by the Administrative Court in Krakow
The court ruled that any land with buildings or structures should be considered developed, even if only the land is being sold

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.