MIL ASI Translation. Region: Polish/Europe –
Fuente: Gobierno de Polonia en poleco.
The Minister of Finance has signed a regulation enabling the application of zero IVA for donations of building materials to flood victims25/09/2024
The Minister of Finance has signed a regulation that introduces a 0% VAT rate for donations of construction materials made to victims whose properties were destroyed by the flood. The purpose of the solution is to facilitate the reconstruction or renovation of buildings and structures destroyed by the flood. The 0% rate applies to donations of construction materials made by March 31, 2025. On September 24, 2024, a regulation is in force that allows the application of a 0% VAT rate for donations of construction materials made to victims whose properties were destroyed by the September cataclysm. The 0% rate applies to donations of construction materials made directly to: individuals, entities conducting activities: education, cultural, in the field of health care, social welfare, care for children, youth and the elderly, in the field of collective accommodation for students,
whose real estate is located in communes affected by the disaster and who have the formal right to dispose of these real estate. In order to maintain the “tightness” of the IVA system, the 0% rate will apply provided that: a written donation agreement is concluded between the taxpayer (donor) and the disposer real estate, the taxpayer (donor) has a document confirming damage to the real estate resulting from a flood: if the real estate administrator is a natural person – an appropriate questionnaire from a family environmental interview conducted by a social worker, if the real estate administrator is one of the indicated entities (i.e. . conducting educational, cultural, care activities, etc.) – a certificate issued by the relevant commune head, mayor or president.
The 0% rate may be applied to donations of construction materials made from the date of entry into force of the regulation, i.e. September 24, 2024, March 31, 2025. The aim of the solution is to facilitate the reconstruction or renovation of buildings and structures destroyed by flooding, and thus to speed up the return of residents of the disaster-affected area to normal life.
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and/or sentence structure not be perfect.