A person running a business may lose the right to VAT exemption up to the limit of PLN 200,000 if, in addition to income from this activity, they also have income from private rent, the director of the National Tax Information consistently claims. It does not matter that in PIT it is a lease outside of business activity, because it is treated differently for VAT purposes. Such a stance often comes as a surprise to property owners.
Source: www.prawo.pl