Payments made by owners of special parts of the building in the name of participation in the costs of maintenance of common parts of the building and management of the building are not considered as income generated on the market and the housing association is not liable for income tax on that basis.
According to Article 4, Paragraph 1 of the Law on Fiscalization, a person subject to fiscalization is every person liable for income tax from self-employment within the meaning of the law governing personal income tax and every person liable for corporate income tax within the meaning of the law governing corporate income tax. persons, who carry out retail trade.
Considering that the housing association is not liable for income tax based on the payments of the owners of special parts of the building, in our opinion, there is no obligation to issue fiscal invoices on that basis.