Temporary Accommodation Taxation: VAT Implications for Short and Flexible Stay Agreements in 2025

• The applicant provided temporary accommodation in furnished rooms for both consumer and business clients with flexible contract models.
• All accommodation service agreements were fixed-term, lasting up to one month at a time.
• Pricing was daily for stays under a month and monthly for one-month stays.
• Short visit agreements included utilities and internet in the price, while flexible visit agreements charged a separate monthly fee for these.
• Cleaning was always included in the accommodation agreements.
• Marketing was done through the applicant’s website, print media, social media, other online platforms, and accommodation portals.
• The facilities were technically and zoned as hotel buildings, and clients could not use the address for permanent residence or receive housing benefits.
• Clients could choose between fully furnished or lightly furnished rooms.
• Fully furnished rooms included additional amenities like pillows, blankets, towels, curtains, and kitchenware.
• Shared facilities included reception services, lounge areas, workspaces, bicycles, gym, spa, communal kitchen, and dining room.
• Additional services for a fee included extra cleaning, restaurant services, parking, and storage spaces.
• Short visit agreements ended at the end of the contract period, with renewal possible by paying for the next period in advance.
• Flexible visit agreements required client confirmation to continue, with payment due before the current period ended.

Source: vero.fi

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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