- Rental for residential purposes is cheaper with VAT exemption
- Other conditions must be met for VAT exemption
- VAT exemption applies to rental or leasing of residential properties for residential purposes
- Key criteria for VAT exemption include providing the service on one’s own account, the residential nature of the property, and the residential purpose of the rental
- The rental service must meet the criteria for VAT exemption
- For rental to be exempt from VAT, the tenant must reside in the rented property
- There were uncertainties regarding whether the condition of using the property exclusively for residential purposes is met when a business entity is the tenant of a residential property
- Entities providing rental services were unsure if they could apply for VAT exemption
Source: ksiegowosc.infor.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.
