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Impact of Abolishing Reduced VAT Rate on Accommodation Services in Vacation Parks and Short-stayOctober 15, 2024

  • Vacation park accommodations and short-stay accommodations are also affected by the abolition of the reduced VAT rate for lodging
  • The expected revenue from the abolition of the reduced VAT rate only considered the portion of revenue related to overnight stays
  • The effects on business profits and corporate tax revenues are uncertain
  • The suggestion that the revenue from this measure will be lower is not supported by the state secretary, as the calculations have been certified by the CPB
  • There are clear differences between lodging and camping services that prevent them from competing with each other in the eyes of the average consumer
  • Renting fully furnished tents and mobile homes also qualifies as lodging, subject to the standard VAT rate
  • There is a distinction in service level between lodging and camping accommodations

Source: taxlive.nl

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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