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Real estate is currently one of the most profitable and secure forms of investment. As an investor, you can expect a stable rate of return and regular passive income that supplements your budget. Investment apartments also allow you to reclaim 23% VAT, meaning that the effective purchase price can be tens of thousands of PLN lower than that of a residential apartment of a similar size.
VAT is always included in the property price, so it is paid at the time of making the payment for the unit.
Only investment apartments subject to the 23% VAT rate are available for sale in the Epika Jeżyce development. This VAT is included in the purchase price, and its amount can be reclaimed by anyone, including private individuals, provided they meet the conditions described below.
Yes. A private individual can reclaim VAT when purchasing an investment apartment intended for rental purposes. There is no need to register a business, but certain formal requirements described below must be fulfilled.
No, this is not necessary. To reclaim VAT as a private individual, you must complete the formalities described below.
1. As the purchaser of the property, you must apply for a Tax Identification Number (NIP).
2. Before signing the purchase agreement with the developer, you should register as an active VAT taxpayer with the appropriate tax office by submitting the VAT-R form and providing your NIP number.
3. After purchasing the property, you must submit a VAT-7 return and a JPK-VAT file showing both the output and input VAT amounts.
The VAT refund is issued between 15 and 180 days from the date of submitting the VAT return for the relevant period in which the refund request was made.
The purchase must be reported in the VAT return for the month/period in which the sales document was received, but no later than the end of the third month following the month in which the invoice was received.
The property must be used for VAT-taxable activities, such as rental.
In most cases, banks do not offer standard residential mortgages for investment apartments but instead provide investment loans. They may also require additional collateral in the form of another property. Financing options and conditions vary between banks, and only the bank can provide binding information regarding available loan products.
You cannot register an investment apartment as your permanent residence. However, you may use it for your own purposes.
No. Income from real estate can be reported not only as part of a business activity but also under the so-called private rental scheme.