VAT levy on the provision of furnished accommodation – important change from 1 July 2022

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.

Source ITAA

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