End of private parking without receipts: Ministry warns owners

Poland's Ministry of Finance is issuing a strong warning to owners of private parking lots, emphasizing the mandatory requirement to issue receipts for all parking fees collected. The ministry clarified that any organized, profit-driven service offering parking spaces constitutes a business activity subject to tax regulations.

This means that private parking operators, often found near popular tourist destinations like lakes, mountain trails, and ski resorts, must now comply with fiscal requirements. The ministry's stance, as previously reported, is that failing to document collected fees with receipts is improper if the service is regular, organized, and intended to generate profit. The new regulations aim to ensure transparency and proper tax collection from these services.

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From April 1, 2026, exemptions from the obligation to use cash registers do not apply to the service of parking cars and other vehicles. Consequently, taxpayers providing such services are obliged to keep a record of sales on a cash register from the moment they start performing them, i.e. from the first fee collected, regardless of the amount of revenue.

Effective April 1, 2026, the exemption from using fiscal cash registers will no longer apply to parking services. Consequently, all businesses providing parking must register their sales using a cash register from their very first transaction, irrespective of their total revenue. This strict enforcement means that every fee collected must be accompanied by a valid receipt, leaving no room for informal transactions.

The ministry also addressed the tax implications for parking lot owners. While the income generated from parking fees is taxable, owners may be eligible for a VAT exemption if their annual sales do not exceed 240,000 PLN. However, exceeding this threshold necessitates VAT registration and tax settlement. Furthermore, all collected fees are considered income and must be declared in personal income tax (PIT) returns, either as business income, private rental income, or income from unregistered activities, depending on the specific circumstances.

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The provision of a parking space for remuneration is a paid service that is subject to taxation.