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Providing furnished accommodation: additional conditions to determine the VAT regime

On 1 July 2022, the new VAT regulation for the provision of furnished accommodation came into effect.

This new regulation makes a distinction between hotels and motels on the one hand and establishments with a similar function to hotels and motels on the other and provides for some additional conditions to determine whether or not the provision of furnished accommodation is subject to 6% VAT.

Source BDO

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