Finland’s Central Tax Board Clarifies VAT on Apartment Hotel Accommodations

The Finnish Tax Administration released a preliminary decision on VAT for accommodation services
The decision was made on September 25 and concerns Central Tax Board Preliminary Decision No. KVL2024/29
A company providing accommodation services with fixed-term contracts sought clarification on VAT liability
Services included electricity, heat, water, wireless internet, bed linens, and towels
The Central Tax Board determined that the right to use rooms and facilities for accommodation is subject to VAT
The company is required to pay VAT on these services according to the VAT Act

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.