New VAT rules for short-term accommodation in the hospitality sector explained by tax authorities.

• New rules for VAT on accommodation and furnished rentals in the hotel and parahotel sectors have been clarified by the tax authorities
• VAT applies to stays of up to 30 days with at least three of four specified ancillary services
• The quality of the provider or the location of the property no longer affects VAT application
• Various structures such as hotels, chalets, villas, bed and breakfasts, senior residences, student residences, and coliving residences are now subject to VAT
• The specific regime for classified tourist residences has been eliminated
• Specific conditions for ancillary services such as breakfast, cleaning, linen, and customer reception have been detailed
• Flexibility is allowed for providing breakfast and cleaning services
• Regular renewal of linen is required
• Customer reception can be non-permanent, with key pick-up options provided

Source: ayming.fr

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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