Public toilet fees collected by municipalities are subject to 23% VAT, confirmed by the National Tax Information Director. Municipalities can deduct VAT from construction and maintenance invoices. Cash register registration for these fees is not required until April 1, 2027, as per a 2024 Finance Ministry regulation and a 2025 interpretation.
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.
