Running a Dormitory Without a Contract with a School or University is not VAT Exempt

• Running a dormitory without a contract with a school or university is not exempt from VAT
• A court ruled that running a dormitory requires a contract with a school or university for VAT exemption
• An association running dormitories for high school students did not have contracts with schools, but received funding from the city
• The association believed their services were VAT exempt, but a tax authority disagreed
• The tax authority stated that the association must include all revenue in their turnover calculation for VAT exemption
• The association must consider revenue from all services, including accommodation and subsidies, to qualify for VAT exemption

Source: podatki.gazetaprawna.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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