VAT on buying from a developer (VAT przy zakupie od dewelopera)
When you buy a flat from a developer, VAT is included in the gross price — you don't pay it separately. A reduced rate applies to residential units up to a floor area specified in the Act.
Floor area above the limit, and some items sold separately, e.g. a parking space or a storage unit (komórka lokatorska), may be taxed at the standard rate. Because the sale is subject to VAT, you don't pay PCC on it.