"Investment refund"

Content-related supervision by Ph.D. Magdalena Rytwińska Lodz, April 2006

On 1 January 2006 came into effect the Act of 29 August 2005 on the refund of some expenses connected with house building to natural persons, (Journal of laws, no 177, point 1468). Sometimes this Act is called the Act on investment refund.

Individual investors, who were severely affected by the increase of the tax rate of Value Added Tax on building materials from 7% to 22% introduced on 1 May 2004 are treated in a special way in this Act. It enables to regain a part of VAT paid for building materials purchased between 1 May 2004 and 31 December 2007.

This publication is a kind of guidebook for taxpayers who are going to regain the due refund for building materials on the basis of the Act on investment refund.

Kancelaria Prawna 90-060 Łódź, ul. Nawrot 4/1, tel./fax +48 /42/ 630 58 41, tel. +48 /42/ 632 51 44, kancelaria@b2blegal.pl
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