The conclusion of an agreement for assignment of all rights and obligations arising from a preliminary real estate sales agreement has long raised doubts from the perspective of correctly recognizing the tax implications of such a transaction. The article discusses selected issues related to the taxation of an assignment of all rights and obligations arising from a preliminary real estate sale agreement with value added tax, as well as practical problems associated with the application of provisions of law. The article also attempts to answer the question whether the practice of Polish tax authorities in this area can already be considered established.