Residential rentals are exempt from VAT

Residential premises rented to private individuals solely for housing purposes qualify for a VAT exemption, according to an individual interpretation issued by Poland’s National Tax Information director on March 24, 2026.

The ruling concerns a VAT-registered company whose main business involves arranging employment for foreign nationals. The company rents residential premises from both private individuals and legal entities, paying private owners under rental agreements and receiving invoices from legal-entity landlords.

It plans to provide the premises, for payment, to people working for third-party employers and to other private individuals. Each rental would last no more than two years and include a one-month notice period. Tenants would pay the company directly, through deductions from their wages or by bank transfer.

The premises would serve housing purposes only. The interpretation says that this arrangement benefits from the VAT exemption and does not require the business landlord to issue an invoice.