Share this post on

Ruling: Student Accommodation – VAT Rate 8%

  • The service in question is the accommodation of students without meals, provided by the applicant in accordance with a contract.
  • The service is provided based on the needs and conditions specified in the contract, and the accommodation and check-out times are determined by the applicant.
  • The service is subject to an 8% tax rate according to the PKWiU 2015
  • The purpose of issuing this information is to determine the tax rate for the service.
  • It is specified that this information applies only if the service is not exempt from tax based on other provisions of the law.


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.


VAT news
VAT news