WEBINAR | 21.11.2023 | 10:00 – Sale of building plots and VAT: when can the tax authority “add” VAT to the transaction?

Dear Sir or Madam,

We are pleased to invite you to a free webinar entitled: Sale of building plots and VAT: when can the tax authority “add” VAT to the transaction?

  • Date: 21 November 2023 (Tue)
  • Time: 10:00-11:00

The VAT treatment of plot sale poses a number of problems in practice. When is such sale excluded from VAT and when can the seller be treated as a VAT payer (23%)? Do we act as entrepreneurs when we sell plots created as a result of land division? What actions can be recognized as being part of professional activity?

The crucial question is in which situations the sale of plots will be treated as a sale of private property, and when the tax authority can decide that we act as VAT payers.

The answer to this question will help us determine whether or not we need to pay 23% VAT.

The tax regulations in this area are very imprecise, which causes considerable problems for taxpayers.

During the webinar we will try to answer the following questions:

  • Where is the borderline between acting as a VAT payer and managing one’s own property (excluded from VAT)?
  • What activities performed by the seller may lead to him being recognized as a professional, and the transaction as VAT-able?
  • How are plot sale transactions verified by tax authorities, and what do they pay attention to?
  • What safeguards can be taken in case of future inspections of settlements related to plot sale?

Speaker: Tomasz Dereszewski (Manager, Tax Advisor).

Places are limited. Attendance is free and will be confirmed by the organizer after a registration request.

The organizer reserves the right to cancel registration of some entities, in particular if submitted by its competitors.