Binding Rate Information for Accommodation Services in Premises at 8% VAT Rate

• 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.

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