An unreliable tenant of service premises who uses it without a contract can be a real nuisance for the property owner. It can also be problematic in terms of value-added tax.
On June 24, 2022, the Director of the National Tax Information (KIS) issued an individual ruling (reference number 0111-KDIB3-1.4012.151.2022.2.MSO) on VAT taxation of compensation for non-contractual use of the premises.
Source: asbtaxblog.com