VAT Ruling 0111-KDIB3-1-4012-361/2024/2/IK: Guidance on Goods Exchange Implications
Municipality is a registered active taxpayer of the tax on goods and services settling VAT on taxable activities, in particular on the basis of concluded civil law contracts concerning property management. The commune performs public tasks on its own behalf and on its own responsibility. Municipality intends to exchange a residential unit with a value of PLN 109,400.00 located in the building with two natural persons (not conducting business activity) in shares 1/2 each of them. In exchange for the apartment, the municipality plans to provide the current owners with 2 undeveloped properties.
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.
