Summary
- Occasional short-term accommodation incurs VAT liability under Polish law, potentially at an 8% reduced rate (PKWiU 55) if below the PLN 200,000 threshold (VAT Act Art. 113).
- For PIT, income can be business activity (PIT Act Art. 5a(6)) or private lease taxed at 8.5%/12.5% flat rate (Lump-Sum Income Tax Act).
- Regular, organized, and profit-oriented activity requires updating the business scope in CEIDG.
Sources
- Polish Personal Income Tax Act (Dz.U. 1991 nr 80 poz. 350)
- Lump-Sum Income Tax Act (Dz.U. 1998 nr 144 poz. 930)
- CEIDG – Central Register and Information on Economic Activity
- Podatki
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