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An individual who decides to buy an apartment can also obtain a VAT refund. This is due to the nature of rental services, as there is no requirement to register a company.

In order to obtain a VAT refund:

• You must register with Your tax office as an active VAT taxpayer on the VAT-R form (at the latest before making the advance payment),

• You must include in your VAT register all the invoices received from the developer (after paying the down payment and each subsequent installment), and submit monthly or quarterly (by the 25th day after the end of the month or quarter) VAT-7 returns, along with the monthly or quarterly tax return, submit a tax refund application within 180 days, or an application to accelerate the refund deadline to 60 days

• this requires the establishment of property collateral, the refund shall be made by the tax office within 180 days (or 60 days) from the submission of the application to the bank account that was indicated in the NIP- 7 registration application (ZAP-3).

An individual who is engaged in business and wants to deduct VAT from an apartment purchased must have VAT status. Depending on the relevant status:

• If You have the status of an active VAT taxpayer, You can deduct tax on the expenses incurred for its purchase in the month (quarter) You receive the invoice documenting the costs incurred.

• If You have so far enjoyed VAT exemption, You must resign from this exemption and file a VAT-R registration application. The condition for the aforementioned resignation is to submit a written notice to the head of the tax office before the beginning of the month in which the exemption will be given up. The notice should be submitted before the beginning of the month in which the first down payment will be made, preferably before the signing of the preliminary contract for the purchase of the apartment.

As in the case of non-business individuals, VAT refunds are made within 180 days from the date of filing the return.