Tax Liability
Renting a commercial property is subject to VAT at the rate of 18%. The lessor (if a licensed dealer) issues a tax invoice to the lessee.
Deduction
The business tenant is allowed to deduct the VAT as an input tax, so the real burden is only on final consumers.
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.