VAT refund · 23%

You buy gross and pay net.
VAT refund when buying an apartment.

Buying an apartment at Apartamenty Podzamcze is not just about a unique location in Olsztyn’s old town — it is also a considered investment decision. If you are buying the apartment as an investment — for short-term letting or as part of a business activity — you can recover the full VAT included in the price: 23% of the net value. Below, we show the mechanism step by step, with references to the relevant legislation, and the support of the tax adviser we work with.

To be recovered60 000–141 000 zł23% VAT on the net price

Depending on the apartment — the amount is shown in the configurator on each apartment’s page.

Refund time limit60 daysas standard

From submitting the return declaring the refund (Art. 87(2) of the Polish VAT Act); 25 days where additional conditions are met.

Conditionactive VATVAT-R registration

Before the purchase — as a business owner or as a private individual letting the apartment on a continuous, commercial basis.

Horizon10 yearsadjustment period

That is how long the apartment should be used for taxable activities for the refund to stay with you in full (Art. 91(2)).

✉ Ask about the VAT refund for your chosen apartmentSee the apartments and VAT amounts
Mechanism

How the VAT refund works — six steps

The basis is the Act of 11 March 2004 on Tax on Goods and Services. The rule is simple: a VAT payer who buys goods for taxable activities deducts the VAT shown on the purchase invoice — and if, in a given period, there is nothing to deduct it from, the tax office refunds the difference to a bank account.

1Registering as an active VAT payerYou submit the VAT-R registration before the date of your first taxable activity — ideally before the purchase. A private individual who uses the apartment “on a continuous basis for commercial purposes” is also a taxable person, so a formal business is not required. If you use the subjective exemption (an annual turnover limit of PLN 240,000 from 2026), you waive it in writing. art. 15 ust. 1–2 · art. 96 ust. 1 · art. 113 ust. 1 i 4
2Buying the apartment with a 23% VAT invoiceThe apartments in the townhouse are non-residential (commercial) units, so the sale is taxed at the standard rate of 23%. On the invoice you will see the net price, the VAT, and the gross price — exactly as shown in the configurator on the apartment’s page. art. 41 ust. 1 · art. 106e
3Use for taxable activitiesThe right to deduct applies to the extent that the apartment is used for taxable sales. Accommodation services (short-term letting, PKWiU 55) are taxed at 8%, while letting the apartment to an operator or for business purposes is taxed at 23%. Please note: letting for residential purposes only is exempt from VAT and does not give rise to a right of deduction — which is why the operator model (students plus hotel guests, an accommodation service) matters here. art. 86 ust. 1 · Art. 43(1)(36) · Annex 3, item 47
4Deduction in the JPK_V7 returnYou deduct the VAT shown on the invoice in the return for the period in which you received the invoice and the seller’s tax obligation arose — or in one of the following three monthly periods (two quarterly periods). Any excess of input tax over output tax is declared for a refund. art. 86 ust. 10–11 · art. 87 ust. 1 · art. 99
5Refund to your account: 60 / 25 / 180 daysThe standard time limit is 60 days from submitting the return. 25 days — where invoices are paid by bank transfer from an account registered on the so-called white list and you meet the remaining conditions. 180 days — where you have not yet had any taxable sales in the given period (typical before the apartment is handed over); this time limit is shortened to 60 days once you lodge a financial security. The tax office may verify the refund’s validity during this time. art. 87 ust. 2, 5a i 6
610 years for taxable activitiesThe property is subject to a 10-year adjustment period: if, during that time, you change the apartment’s use to exempt activities (e.g. residential letting only) or withdraw it from business use, you must repay 1/10 of the deducted VAT proportionally for each remaining year. Selling the apartment subject to VAT does not trigger this adjustment. art. 91 ust. 2–7

Legal status: September 2026. Basis: the Act of 11 March 2004 on Tax on Goods and Services (Journal of Laws 2004 No. 54, item 535, as amended) and the Act of 29 August 1997 — Tax Ordinance Act. This material is for information purposes only and does not replace individual tax advice; we analyse every case together with our adviser.

How much you will recover

Using three apartments as examples

We calculate VAT on the net price from the current price list. The amount is the real difference between what you pay on purchase and what stays in your pocket after the refund.

ApartmentNet price23% VATYou pay on purchaseAfter the refund
1.12 · 15,06 m²260 000 zł59 800 zł319 800 zł260 000 zł
2.02 · 15,93 m²370 000 zł85 100 zł455 100 zł370 000 zł
2.08 · 36,63 m²615 000 zł141 450 zł756 450 zł615 000 zł

On each apartment’s page, the configurator shows the amount of VAT to be refunded and the ROI calculated on the net price. Choose an apartment →

Honestly, about the terms

What you need to know before you decide

  • Taxable person status. The deduction is available to an active VAT payer. A private individual letting the apartment commercially and on a continuous basis is also one — but must register and account for VAT (filing JPK_V7 monthly or quarterly).
  • How you use the apartment. Short-term accommodation and letting to an operator are taxable — they give rise to a right of deduction. Letting for residential purposes only is exempt and excludes that right. Mixing the two requires proportional apportionment.
  • Time. The refund usually takes 60 days from the return; before letting begins it can be 180 days (or 60 days with a security). The tax office is entitled to carry out verification checks.
  • 10 years. Changing the apartment’s use or withdrawing it from business use during this period means repaying part of the deducted VAT — proportionally to the remaining years.
  • Security. Before buying, you can apply for an individual tax ruling (Director of KIS, a fee of PLN 40, a 3-month time limit) — confirming the right to deduct in your specific situation. Art. 14b of the Tax Ordinance Act
  • Income tax is a separate matter. The VAT refund does not affect PIT/CIT on rental income; we choose the form of income taxation together with the adviser.
Tax adviser

We will calmly guide you through the whole process.

With our clients in mind, we have partnered with an experienced tax adviser and offer comprehensive support with settling and recovering VAT when you buy an apartment. We know that tax matters can be complicated — which is why we never leave you to handle the formalities alone. Our aim is for buying an apartment to be a comfortable decision, both as an investment and organisationally.

Karolina Milewska — tax adviser (registration no. 14362)
Karolina Milewska
Karolina MilewskaTax adviser (licence No. 14362), a law graduate of the University of Warmia and Mazury in Olsztyn. Owner of a Tax Advisory Office and President of the Management Board of Milewscy Biuro Rachunkowe Sp. z o.o.+48 721 373 569kancelaria.milewska@gmail.com
What the support covers
1Individual analysis of your tax situation before buying the apartment
2Verifying your eligibility to deduct and reclaim VAT
3Help with VAT registration (if required)
4Support preparing the documents and the refund application
5Ongoing returns and liaison with the tax office
6Monitoring the procedure until you receive the refund

We analyse every case individually — based on the planned use of the apartment and the current legislation.

✉ Book a consultation with the adviserCall: 721 373 569

Frequently asked questions about the VAT refund

Can every apartment buyer recover VAT?
Not everyone — but anyone who buys the apartment for activities subject to VAT. If the apartment is to earn income through short-term letting, the operator model, or your own business, you meet the condition set out in Art. 86(1) of the Polish VAT Act and can deduct the full amount of VAT shown on the invoice. No refund is available to someone who buys the apartment purely for their own residential needs or for VAT-exempt letting.
Do I need to run a business?
You do not need to set up a company. Under the VAT Act (Art. 15(2)), a private individual who uses the property on a continuous basis for commercial purposes is also a taxable person. You do, however, need to register as an active VAT payer (using the VAT-R form) and file JPK_V7 returns. The adviser helps you choose the most favourable structure — including from the point of view of income tax.
How long does the VAT refund procedure take?
Standardly 60 days from submitting the return in which you declare the refund (Art. 87(2) of the Polish VAT Act). If you have not yet had any taxable sales in that period — which is common before the apartment is handed over — the time limit is 180 days, unless you lodge a financial security; in that case it reverts to 60 days. Where payment is made by bank transfer and the remaining conditions are met, a refund within 25 days is possible. The tax office may carry out verification checks during this time.
Do you only help with registration, or also with subsequent returns?
Throughout the whole process: from the pre-purchase analysis, through registration and the refund application, to ongoing returns, liaison with the tax office and keeping track of the 10-year adjustment period. The adviser can also apply on your behalf for an individual tax ruling that secures the deduction.
Is the consultation binding?
No. The first conversation is there to check whether a VAT refund is possible in your situation and on what terms. Only afterwards do you decide on the purchase and the scope of support.
Sources and further reading
Next step

Check how much you can recover on your apartment.

Choose an apartment, and the configurator will show you the net price, the VAT to be refunded, and the ROI. Then, after a single conversation with the adviser, you will know whether a refund is possible in your situation.

Choose an apartmentBook a consultation