the rule
The sale of a new apartment by a contractor is subject to VAT at the rate of 18%. The VAT is included in the price of the apartment published by the contractor.
second hand
The sale of a second-hand apartment by a private individual is not subject to VAT (but the sales tax).
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.