A municipality in Poland has requested an individual interpretation to determine if the paid provision of parking spaces should be classified as services subject to VAT. They plan to establish two types of parking: the Paid Parking Zone (SPP) and Unsupervised City Parking Lots (MPN). The Paid Parking Zone will consist of parking spaces located along public roads within municipal road areas, while Unsupervised City Parking Lots are designated outside public road areas on municipal land.

The municipality intends to charge fees for using the parking spaces in both the SPP and MPN zones. The income generated from these parking fees will contribute to the municipality's budget. The specific rules and amounts of the parking fees will be determined by a resolution from the City Council concerning the establishment of the Paid Parking Zone and the introduction of fees for parking vehicles in these zones, including rate levels for both types of services. This initiative is crucial for local governance as it influences the municipality's revenue and regulatory practices regarding public spaces.

The inquiry into the VAT applicability highlights the broader implications for local governments in Poland about how they can leverage public resources efficiently and financially. The outcome of this interpretation could set a precedent for other municipalities regarding how parking services are defined and taxed, potentially influencing urban planning and revenue strategies across the country.