From 1 July 2022, the scope of the VAT levy on the provision of furnished accommodation and any additional services will change.
The rental of immovable property by its nature (such as a house, an apartment or a studio) is in principle exempt from VAT.
There are a number of exceptions to this principle, such as offering furnished accommodation in hotels, motels and establishments where paying guests are accommodated.
The criteria to distinguish between an exempt or a taxed service in the case of the provision of furnished accommodation include:
- a new quantitative criterion for a duration of service of less than three months
- modified qualitative criteria referring to the so-called ‘related services’ usually provided by hotels and motels, which are required for establishments with a similar function where paying guests are usually accommodated for a period of less than three months.
Source financien.belgium
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