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Temporary Accommodation Taxation: Flexible Contracts for Furnished Rooms in Hotel-Equivalent Buildings

  • 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 like electricity, water, heating, and internet in the price.
  • Flexible visit agreements charged a separate fixed monthly fee for these utilities.
  • Cleaning was always included in the accommodation agreements.
  • The applicant marketed services through their website, print media, social media, other internet platforms, and accommodation portals.
  • Accommodation facilities were technically and zoned as hotel buildings.
  • Clients could not use the room as a permanent address or receive housing benefits.
  • Rooms were available fully or lightly furnished, with varying amenities.
  • Additional services included reception, lounge areas, workspaces, shared bicycles, gym, spa, shared kitchen, and rentable appliances.
  • Extra cleaning, restaurant services, parking, and storage were available for an additional fee.
  • Short visit agreements ended at the contract period’s end, with renewal possible by paying for the next period.
  • Flexible visit agreements required client confirmation to continue for the next month, with payment 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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