VAT Rate for Sale of Non-Residential Units: Exemption or Taxation?

• Sale of non-residential units is considered a taxable supply of goods under VAT regulations.
• A company purchased a property with non-residential units in February 2024.
• The building was constructed and used since May 2021.
• The first occupancy occurred in June 2021.
• The company plans to sell the units after separating their ownership.
• The property is treated as inventory, not as a fixed asset.
• Units were formally separated in June 2025.
• Costs for separation and preparation were about 20 percent of the building’s value.
• The company intends to sell the separated units.
• The question arises whether VAT exemption applies to these transactions.
• VAT applies to the supply of goods and services within the country.
• Sale of non-residential units is a taxable supply of goods under VAT.

Source: podatki.gazetaprawna.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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