- The document provides details on the VAT regime for hotel and para-hotel accommodation services and furnished residential rentals with additional services.
- Article 261 D of the tax code mandates VAT on these services.
- The publication clarifies the assessment of additional services and defines eligible rentals for taxation.
- Related update from August 7, 2024, discusses the VAT regime for these services as per the finance law of December 29, 2023.
- Linked document discusses the scope and territoriality of taxable operations for these services.
Source: bofip.impots.gouv.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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