VAT Exemption for Property Management and Maintenance Services in Residential Buildings

• Property management services for residential properties are exempt from VAT
• The exemption applies to services provided on behalf of residential communities, excluding property valuation
• The ruling was made by the WSA court in Gdańsk
• The court case involved a company managing residential properties for residential communities
• The company also provides maintenance and technical emergency services, which are subject to 8% VAT

Source: podatki.gazetaprawna.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.