Private Rental Income and VAT Exemption Limit: WSA Wrocław Ruling, September 2025

• The court ruled that private rental income should be included in the VAT exemption limit calculation.
• The taxpayer’s view was deemed incorrect by the tax authority.
• The court agreed with the tax authority’s interpretation.
• The ruling confirms that private rentals are considered business activities for VAT purposes.
• This decision negatively impacts entrepreneurs renting private properties without exceeding the business exemption limit.

Source: mddp.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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