Commentary by Arkadiusz Łagowski for “Prawo.pl”

Pursuant to the amendment to the Act of 27 March 2003 on spatial planning and development (Journal of Laws of 2026, item 538), introduced by the Act of 30 April 2026, the validity period of studies on conditions and directions of spatial development has been extended by two months – until the end of August.

This means that from September 1, the basic planning documents will be general plans, which will replace studies of conditions and directions of spatial development.

Arkadiusz Łagowski, on the website prawo.pl, comments on the impact the above-mentioned reform will have on VAT.

We invite you to read the material: https://www.prawo.pl/podatki/reforma-planistyczna-moze-wplynac-na-vat,1549975.html