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Doubt about VAT treatment of labor real estate

Polish treasury department has state that apartments for employees are exempted from paying VAT however this institution had declared, in the previous statement, that this category of real estate is covered by 2 % of tax. Both tenant and land lord are reciprocally obliged to pay this tax, however tenant can deduct this tax from the own tax. This confusions are harmful for tenant because he doesn’t know whether he should include this rent in the rent fee or not. According to the director of National Treasury Information Center, only apartments dedicated for housing purposes are VAT exempted.