Real estate transaction support

The sale and purchase of real estate are transactions that always require a detailed analysis by both the seller and the buyer in terms of potential VAT consequences. Specifically, the seller must determine the correct VAT rate applicable to the sale and recognise it at the right time for VAT settlement purposes. The buyer’s main obligation is to assess whether, and to what extent, they are entitled to deduct input VAT arising from the acquisition of real estate.

Our offer:


We provide comprehensive support in real estate transactions. Our involvement may include verifying:

  • whether the transaction constitutes a transfer of an enterprise, an organised part of an enterprise, or a sale of goods (real estate);
  • whether the sale of real estate is subject to VAT (i.e. whether it is carried out by the seller acting as a VAT taxpayer);
  • the VAT rate applicable to the sale of real estate;
  • whether, and to what extent, the buyer is entitled to deduct input VAT arising from acquisition of real estate;
  • whether the sale of real estate is subject to civil law transaction tax (PCC).
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Szymon Raut

An expert in VAT and the implementation of the National e-Invoice System. He advises clients in the financial, electronics, manufacturing, retail, and nonprofit sectors.