The Tax and Customs Board has informed on its homepage that companies operating private parking facilities should by 1 January 2023 follow in their VAT accounting the VAT treatment provided by ECJ case law C-90/20.
ECJ decided in the referred case that any fee levied by such companies, in the event of failure by the motorists to comply with the general terms and conditions for use of those parking facilities (for example “Not enough fee paid”, “Valid parking ticket not visible”, etc.), should be subject to VAT. Thus, in such a case that fee is not treated as a parking fine, but as a consideration for the supply of services rendered, which should be subject to VAT as a normal payment for parking.