the exemption
Renting a residential apartment is exempt from VAT according to Article 31(1) of the VAT Law. The exemption applies to rental for residential use only.
Conditions
- The property is used for residential purposes
- The tenant is an individual
- The rental is not part of a hotel business
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.