VAT included in the price of construction materials will be refunded to all natural persons, who apply for its refund within the period of 4 months (until now: 6 months). This amendment is a result of an amendment to the Act on VAT Refund, which is still subject to the Sejm discussions.

The abovementioned VAT refund is due to natural persons who conduct constructions and repairs by using own means. The limitation with regard to the amount which can be refunded depends on the average price of 1 m2 of the useable area of a residential building, which is announced by the President of the Central Statistical Office from time to time.
Contact person: Paweł Nowak, pn@pnplaw.pl