- Student accommodation in private dormitories is subject to 8% VAT, not 23%.
- The change results from revised binding tax information by the director of the National Tax Information (KIS).
- The director recognized that providing student rooms is a service related to accommodation, not property rental.
- The decision was made after an appeal by an entrepreneur and involved overturning previous KIS decisions.
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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