- A VAT taxpayer may deduct input VAT from invoices for renting apartments or houses used to provide temporary accommodation to employees if the accommodation is connected to the taxpayer’s taxable business activity.
- It does not matter that the premises are later made available to employees free of charge, as long as the main purpose of the rental is to enable the taxpayer to perform taxable services.
- Under Polish VAT rules, a direct link to a specific taxable sale is not required; a sufficient indirect link to the overall taxable business is enough.
- Temporary lodging provided near the work location for employees assigned across Poland can qualify as a business-related expense when it is necessary for completing the taxpayer’s contracts.
Source: prawo.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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