In Poland, short-term housing rentals have come under increased scrutiny from tax authorities. Starting from July 2024, renting apartments through popular online platforms, including Airbnb and Booking.com, will officially be classified as part of the hotel business.
This is reported by Finway
New Requirements for Landlords and Penalties
As a result of the implementation of a European Union directive that takes effect in July 2024, short-term rentals in Poland will be regarded as a hotel service. This means that property owners who rent their apartments to tourists, even for just a few days a month, are required to register as entrepreneurs.
Tax authorities have intensified their oversight of compliance with the new rules. According to the legislation, landlords must report all transactions made in 2023–2024. At the same time, the tax inspection can review landlords’ activities for the past five years. In case of violations, penalties of up to 30,000 zlotys are stipulated.
“Penalties for tax evasion can reach 30,000 zlotys.”
Additionally, the Ministry of Sport and Tourism of Poland is preparing further regulations for the rental market. Under the new rules, every apartment rented to tourists will need to be registered in a special registry and obtain a unique identification number. Without such a number, it will be impossible to post listings on online platforms.
New Restrictions and Standards for the Rental Market
According to the anticipated changes, landlords will be required to adhere to minimum standards: establish clear rules for guests, provide information about quiet hours, and designate a responsible contact person. The property must be marked with a special information board, and additional requirements will apply to rental agreements for less than 30 days.
Particular attention is being paid to oversight by local authorities. Municipal bodies seek to gain the right to limit the number of days for renting out properties, as well as set limits on the number of guests, issue and revoke rental permits without mandatory approval from the building’s residents.
The aim of these innovations is to increase tax revenues and ensure a level playing field for private landlords and representatives of the hotel industry.