When to Include Private Apartment Rental Income in the VAT Limit?

• Private apartment rental can be considered a business activity for VAT purposes if it is regular and for profit.
• Income from such rental must be included in the 200,000 PLN limit for VAT exemption.
• The National Tax Information (KIS) clarified that even if the rental is not formally linked to a business, it can still be subject to VAT.
• A case involved a person renting an apartment under a loan agreement, not linked to their professional photography business.
• KIS determined that continuous and paid rental qualifies as a business activity under VAT law.
• The rental income must be counted towards the VAT exemption limit, regardless of its informal nature.

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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