Tax Consequences of Hotel Service Assignment: Correct on Remuneration, Incorrect on Documentation

• The Director of the National Tax Information received a joint application for an individual interpretation regarding the taxation of remuneration for accepting an assignment, the right to deduct input tax, and the method of documenting hotel services.
• The interested parties involved in the application are Company A and Company B.
• Company B provided hotel services in a facility until October 31, 2022, and collected advance payments from customers.
• Due to the termination of the lease agreement, Company B entered into an assignment agreement with Company A regarding the rights and obligations of the hotel service contracts.
• Company A will receive remuneration from Company B for the assignment, calculated as the net value of advance payments collected by Company B, plus VAT.
• Invoices issued by Company A to customers whose contracts were assigned will not constitute a settlement of advance payments.
• The subject of the application is limited to hotel services covered by the contract between Company B and its clients, excluding additional services provided by Company A.

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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