With effect from 1 July 2022, the rules regarding the provision of furnished accommodation will change significantly. From this date, only the short-term rental (less than 3 months) of a furnished house, apartment or room will be subject to 6% VAT. Depending on the capacity of the service provider, the type of services that are offered will also have to be considered. The rental for at least 3 months will be VAT exempt from 1 July regardless of the capacity of the service provider. The administration has recently clarified this amendment by means of FAQs. However, these clarifications lead to remarkable conclusions.
Source Tiberghien
