Payments by the owners of special parts of the building in the name of a share in the costs of maintaining the common parts of the building and managing the building are not considered income earned on the market and the housing community is not subject to income tax on this basis.
According to Article 4, paragraph 1. In the Law on Fiscalization, the taxpayer of fiscalization is any taxpayer of income tax from independent activity within the meaning of the law regulating the income tax of citizens and any taxpayer of corporate income tax within the meaning of the law regulating the income tax of legal entities, which carries out retail turnover.
Given that the housing community is not a taxpayer of income tax on the basis of payments by the owners of special parts of the building, in our opinion, there is no obligation to issue fiscal receipts on this basis.
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