- Renting a parking space is subject to a 23% VAT
- The director of the National Tax Information explained that renting a parking space by a housing cooperative is not exempt from VAT
- Interpretations from various dates confirm that a 23% tax must be added to parking fees regardless of who pays them
- A housing cooperative sought an interpretation regarding VAT exemption for renting parking spaces to members and other residents
- The cooperative believed that rental fees should be exempt from tax based on specific provisions of the VAT law
- The cooperative also cited regulations that exempt services related to renting residential properties from VAT
- The cooperative acknowledged that external parking spaces do not meet the definition of residential properties
- However, the cooperative argued that when renting to members or property owners, they provide a comprehensive service related to housing purposes
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.
