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Ruling: WIS – re-invoicing water to the tenant – PKWiU 2015 36.00.20.0 – 8%

Subject of the application : service – re-invoicing (resale) of water in connection with the lease of commercial premises

Description of the service : On the basis of the lease agreement, the Company provides the Tenant with the commercial premises located in the office building for the purposes related to the conducted activity. On the basis of concluded lease agreements, the Company charges tenants with fees for rent. In addition, tenants are obliged to pay fees, e.g. for water consumption. The company re-invoices the costs to the tenant. Media consumption for tenants of the property is each time calculated on the basis of a separate water meter.

Decision : PKWiU 2015 – 36.00.20.0

Value Added Tax rate : 8 %

Source: sip.lex.pl

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