- Construction and renovation of dormitories are subject to 8 percent VAT.
- The National Tax Information has withdrawn its unfavorable interpretation for taxpayers.
- The Ministry of Finance confirms that construction and renovation of student houses and dormitories are subject to 8 percent VAT.
- This is beneficial for construction companies as they no longer risk quoting an 8 percent VAT rate.
- Schools and universities will also benefit as they will not overpay due to inflated taxes.
- Previously, the National Tax Information director claimed a 23 percent VAT rate applied, arguing these did not meet the definition of social housing construction.
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.
