Tax service explained to whom and how the fee for water should be paid

Tax Code defined the category of the taxpayers who shall pay a fee for special use of water.

Starting from July 1, 2012, the economic entities that use water for own drinking, sanitation and hygiene purposes shall not pay the fee. Sanitation and hygiene purposes are the use of water in toilets, showers, bathrooms and washbasins and to maintain premises in proper condition.

In connection with that, the terms for the payment of the water fee upon the lease of premises have changed.

If any company leases its own premises to another business entity, and they use water only for their own drinking, sanitation and hygiene purposes, neither the landlord nor the tenant shall pay the fee for special use of water. If the tenant does not have a separate permit (contract) for water use and uses water for other than drinking and sanitary purposes, the fee payer shall be the landlord, and he pays for all the actual amount of the water used.