France: New Council of State Ruling Clarifies VAT Rules for Furnished Rental Services

• Furnished residential rentals in France are generally exempt from VAT, except when accompanied by hotel-like services.
• The Council of State’s decision on November 12, 2025, clarified that for short stays (under 30 nights), at least three specific services must be provided for VAT to apply.
• Occasional cleaning or providing a single set of linen before arrival is no longer sufficient; regular cleaning and linen renewal must be assessed case by case.
• Digital reception methods (e.g., online check-in, secure key boxes) are acceptable if they provide real client orientation and information.
• Operators must ensure services are genuinely provided and proportionate to the stay, with proper documentation to avoid VAT requalification.

Source: easytax.co

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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