Applicable VAT rate for services rendered to customers staying in dispersed nautical hotel

• The company Alfa S.r.l. wants to establish a “distributed nautical hotel” structure.
• The structure will consist of a centralized unit and at least seven yachts for accommodation.
• The yachts will be leased to customers under a rental contract.
• The company wants to know the applicable VAT rate for the services provided to customers staying in the structure.
• The company refers to a law that allows a 10% VAT rate for services provided to customers staying in certain types of accommodation.
• The company mentions that a previous law has been repealed, but regions can still define and regulate other types of tourist accommodation.
• The company mentions that principles and objectives for the development of the tourism system should be defined through a decree, in agreement with the Conference of State Regions.

Source: agenziaentrate.gov.it

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.

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