Ruling: Student Accommodation – VAT Rate 8%

• The service in question is the accommodation of students without meals, provided by the applicant in accordance with a contract.
• The service is provided based on the needs and conditions specified in the contract, and the accommodation and check-out times are determined by the applicant.
• The service is subject to an 8% tax rate according to the PKWiU 2015
• The purpose of issuing this information is to determine the tax rate for the service.
• It is specified that this information applies only if the service is not exempt from tax based on other provisions of the law.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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