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Poland: Real estate tax exemption for railway freight terminals; VAT on installation of renewable energy sources

Reports about recent tax-related developments in Poland

May 15, 2024

The KPMG member firm in Poland prepared reports about the following recent tax-related developments.

  • The Minister of Finance published tax clarifications (dated 8 May 2024) on applying the real estate tax exemption to railway freight terminals as of 1 January 2024. The Minister explained that although regulations on exempting freight terminals from real estate tax came into effect on 1 January 2024, the notification procedure has not been fulfilled, meaning that the material exemption cannot be applied until the notification period has been completed. 
  • The Minister of Finance issued a general ruling (no. PT1.8101.1.2023 dated 2 May 2024) on value added tax (VAT) taxation of certain activities performed by local government bodies (i.e., building installations of renewable energy sources (RES) and removing asbestos) in connection with the judgments of the Court of Justice of the European Union (CJEU) in cases C-612/21 (Gmina O.) and C-616/21 (Gmina L) rendered on 30 March 2023. The Minister of Finance stated that when such activities have been taxed by a local government unit and the output tax on the account has been settled, the local government unit is authorized to correct such a settlement, but do not need to do so.

Read a May 2024 report prepared by the KPMG member firm in Poland

 

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