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Renting out premises for the operation of a guesthouse qualifies as a tax-exempt rental for business purposes

Renting out premises to a recipient, who uses these premises for the operation of a guesthouse, does not qualify as a rental for residential purposes or accommodation subject to a reduced VAT rate, but as a tax-exempt rental for business purposes with the right to opt for taxation (20 %) (Supreme Administrative Court 18 December 2020 Ra 2020/15/0069).

Source Leitner

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