- The Director of the National Tax Information issued a binding rate information (WIS) on September 19, 2023.
- The subject of the application is a service related to accommodation in premises.
- The service includes providing accommodation in the premises.
- The goods and services tax rate for this service is 8%.
- The legal basis for this rate is art. 41 section 2 of the Act, art. 146ea point 2 of the Act, art. 146ef section 1 point 2 of the Act, and item 47 of Annex No. 3 to the Act.
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.
