Renting an apartment cheaper with VAT exemption – conditions to meet for residential and commercial leases

• Rental for residential purposes is cheaper with VAT exemption
• Other conditions must be met for VAT exemption
• VAT exemption applies to rental or leasing of residential properties for residential purposes
• Key criteria for VAT exemption include providing the service on one’s own account, the residential nature of the property, and the residential purpose of the rental
• The rental service must meet the criteria for VAT exemption
• For rental to be exempt from VAT, the tenant must reside in the rented property
• There were uncertainties regarding whether the condition of using the property exclusively for residential purposes is met when a business entity is the tenant of a residential property
• Entities providing rental services were unsure if they could apply for VAT exemption

Source: ksiegowosc.infor.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.

---

---