Summary
- A taxpayer may deduct input VAT on rented apartments or houses used for temporary employee accommodation where the accommodation serves the taxpayer’s VAT-taxable business activities.
- Free availability to employees does not by itself eliminate the deduction where the main purpose of the lease is to enable the business to provide its taxable services.
- The analysis depends on demonstrating the business purpose and link with taxable activity; the cited source is a professional commentary rather than a reported court judgment or published tax ruling.
Extended article
Polish VAT rules may allow a business to deduct input VAT charged on the rental of apartments or houses used for the temporary accommodation of employees. According to the cited professional commentary, the decisive factor is whether the accommodation is connected with the taxpayer’s taxable economic activity.
The fact that the premises are subsequently made available to employees free of charge does not automatically exclude deduction. Where the principal purpose of the rental is to ensure that employees can perform services for the business, the expenditure may retain a direct business connection. Taxpayers should document why the accommodation is required, which employees use it, the periods concerned and the link with taxable operations.
The available source presents expert analysis and does not identify a specific judgment or individual interpretation in the accessible text. The outcome should therefore be assessed against the taxpayer’s own facts, including whether any private benefit is merely incidental to the business purpose.
Source
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