VAT Exemption Not Applicable for Leasing Land for Photovoltaic Farms and Wind Turbine Construction

• VAT exemption does not apply to leasing land for photovoltaic farms.
• Leasing land for wind turbine construction is subject to a 23 percent VAT rate.
• This service falls under real estate market services and is not eligible for reduced VAT or exemption.
• VAT exemption is available for leasing land intended for agricultural purposes.

Source: prawo.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.