Hotel Regulation Violations Subject to Tax

Poland’s tax authority confirms penalties for breaching hotel rules are taxable.

Tax Authority Confirmation

The National Tax Information Director has reiterated this position. This stance was previously articulated in individual interpretations dated July 17, 2025 (ref. nos. 0114-KDIP4-3.4012.277.2025.1.IG and 0114-KDIP4-3.4012.285.2025.1.APR).

Cancellation Penalties

Penalties incurred for cancelling reservations…

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