This publication regards the VAT on sale and rent of private flats and commercial space. The assumption is that the taxpayer is a company with legal personality, that is an active VAT payer in Poland.
The following questions have been answered below:
- Which VAT rate should be applied?
- What about rental? If the company or subsidiary will rent space and flats, how is the VAT settled?
- What in case of sale, is there a VAT on the notarial deed? How is the VAT settled?
- Is there any VAT that cannot be deducted from commercial activities (rent, sale)?
- What is the settlement of VAT during construction (no or low sales)?
- How does the VAT settlement between 23% (such as paid to the general contractor) and 8% (sale to a private person) look like?
Ad. A. Which VAT rate should be applied?
The legislator in art. 41 paragraph 12-12c of the …