- The EU CJEU ruled that a special VAT procedure for the margin for tourism services can cover the resale of accommodation services to entrepreneurs, even without additional services.
- The case involved a Polish limited liability company that had been in a dispute with the tax authority since April 2017.
- The tax authority initially found that the company was wrong in classifying its services as tourism services.
- The company filed a complaint, and the Provincial Administrative Court agreed with the company’s position.
- The Supreme Administrative Court referred a question for a preliminary ruling to the CJEU, seeking clarification on the application of VAT provisions to accommodation services sold without additional benefits.
- The CJEU ruled that the resale of accommodation services can be covered by the special VAT scheme for travel agencies, even without additional services.
- This judgment is important for entrepreneurs in the tourism and hotel industry, as it may allow them to revise their VAT settlements.
- The proceedings of the Supreme Administrative Court are still ongoing, and a final decision is expected soon.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
