Payouts & Finances
VAT rate on your invoice — why 23%, not 8% (Poland only)
3 min read · 3 min
Who this applies to
This article is for VAT-registered property owners in Poland operating under the full management model (Rentujemy manages your property end-to-end).
The short answer
8% VAT applies to short-term accommodation services provided directly to guests. You are not providing accommodation to guests — Rentujemy is. You are providing a property rental service to Rentujemy under Polish law (najem), and that is subject to the standard 23% VAT rate.
How the chain works
There are two separate transactions and two separate VAT rates. Each party charges the rate appropriate to their own service.
You → Rentujemy (23% VAT)
You rent your property to Rentujemy under a lease agreement (najem nieruchomości). Under Polish VAT law this is a business-to-business property rental, taxed at the standard 23% rate.
Rentujemy → Guests (8% VAT)
Rentujemy sublets to guests as short-term accommodation (usługi zakwaterowania, PKWiU 55). Rentujemy is the provider of the accommodation service and charges guests 8%.
Why 8% does not apply to you
Under Polish VAT law (art. 41 ust. 2 in connection with attachment 3, item 163 of the VAT Act), the reduced 8% rate applies specifically to accommodation services (usługi zakwaterowania, PKWiU 55) — renting rooms or apartments directly to guests for short stays. You do not provide this service. Your legal relationship is with Rentujemy, not with guests. You provide najem nieruchomości — a property rental to a business — which is taxed at the standard 23% rate.
Does this cost you more?
No. Because Rentujemy is a VAT-registered business using the property exclusively for taxable activity, Rentujemy deducts the full 23% input VAT from your invoice. The VAT flows through the tax system and has no net economic cost for either party. You charge net + 23% VAT → Rentujemy pays and deducts it as input VAT → you remit it to the tax authority. Net effect: zero additional cost.