- The main purpose of the land (as defined in the local zoning plan) determines its classification for VAT purposes.
- If the land is primarily designated as arranged green areas (e.g., parks), with only auxiliary construction allowed, it is not considered building land.
- The sale of such undeveloped plots is exempt from VAT under Polish law (art. 43 ust. 1 pkt 9 VAT Act).
- The Supreme Administrative Court confirmed that only the primary purpose of the land matters for VAT exemption, not any supplementary uses.
Source: edgp.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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