Ruling: Rental VAT exemption. VAT rate for re-invoicing utilities

The applicant runs a sole proprietorship and is an active VAT payer. The applicant plans to expand the scope of its business by providing accommodation services for employees of its clients. Accommodation will be provided using residential premises (hereinafter: “Premises”) rented from natural persons who do not conduct business activity for natural or legal persons conducting business activity and employing employees (hereinafter: “Employers”). During the term of the lease agreements concluded by the Applicant with the Employers, the Premises will be made available by the Employers to their employees free of charge in order to meet his housing needs related to the performance of work in the area where the Premises are located. The Applicant will issue invoices for the Employers with the 23% VAT rate charged to the rent and the 23% VAT rate charged to the re-invoicing of the costs of using the Premises (media). 

Source: lex.pl

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