Circular 2022/C/119 on the provision of furnished accommodation to paying guests in hotels, motels and establishments with a similar function

This circular explains Article 44, § 3, 2°, a), third indent, of the VAT Code, which entered into force on 01.07.2022 and which aims to distinguish between ‘ taxable transactions’ lodging ‘ and ‘ exempt lodging acts ‘ provided to paying guests in hotels, motels and establishments serving a similar function.

Source Fisconet