No VAT Exemption for Non-Residential Premises Rented for Housing Purposes

The Polish Supreme Administrative Court ruled that renting non-residential premises is not VAT-exempt, even if used only for housing.
VAT exemption applies only when the property is legally residential and rented for residential purposes.
If a property is formally non-residential, the rent is taxed at the standard 23% VAT rate.

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.