Latest / STR Unpacked / Liable For Uncollected Money
Transcript
- Ben: Good morning and welcome to your short-term rental bulletin on the 21st of October. So, Poland has made short-let operators collect a tourist charge and liable for it when they fail to collect it. So the Act of the 18th of September amending the Local Taxes and Charges Act was promulgated on Monday, the 19th of October. Position 1354. The short let provisions take effect. On the 1st of January 2027, 72 days away from today, if you can believe that. The new Article 17, paragraph 9, says collection of the local charge is affected by the remitter, which is the entity providing the accommodation services. Remitter is a status, not a job. Under Article 8 of the tax ordinance, you calculate the charge, collect it, and pay it over. Under Article 30, you are then liable for charge that you never collected by a tax decision unless the authority finds the guest was at fault. Now, until now, a council could appoint a collecting agent, and that many never did. That agent was only liable for money taken and not handled. That is the change. So, three things for your Polish team: reporting runs off the month you collected, and you collect on the guests last day. So a February checkout reports in March. Guests past 29 consecutive nights in one municipality are exempt for the whole stay. So you refund everything taken for nights one to 29. And paragraph 10 lets you take payment up front, but only for the nights the guest declares. So an undeclared overstay is yours. The old charge needed a stay longer than 24 hours for tourism, ledger, or training. That purpose test is gone. The unit is now a night, and an ordinary one-nighter is in for first time. So on rates, today's ceiling is 3 Lotti 46 a day. From January that goes up to five a night. The spa charge goes from 667 to 686. One honest limit. The definition routes through the Hotel Services Act, which permits shortlet and other facilities only if they meet their equipment, fire and sanitary requirements. So it plainly bites the registered operator. What it does to the unregistered one, the act does not actually say. So a compliant operator will get constricted first. Thank you for watching and I'll see you tomorrow.