8% VAT Exemption Not Applicable to Holiday Cottages

8% VAT is not applicable for holiday cottages
According to current tax authorities practice, 8% VAT can only be applied when constructing residential buildings for permanent residence
Earlier the tax office had a different opinion, as confirmed by interpretations issued in previous years
Tax office changed its position on the applicability of the 8% VAT rate for buildings like dormitories, student houses, prisons, and detention centers. Initially, they were considered eligible for the preferential VAT rate, but later the opinion changed.

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.