Polish law exempts unbuilt plots from VAT, but what about parklands and recreational areas?
VAT Exemption for Unbuilt Plots
Under Article 43(1)(9) of Poland’s VAT Act, the supply of unbuilt plots is exempt from Value Added Tax, provided they are classified as building land.
This exemption specifically targets non-built-up areas designated for construction purposes, excluding other types of land.
Recreational Green Spaces and VAT
The question arises regarding park areas and similar green spaces designated for recreation: whether their sale qualifies for the VAT exemption.
Current legal interpretation hinges on whether such plots are considered “building land” under the statute.
