- Accommodation businesses with a Simple Accommodation Tourism Business Certificate must apply a 10% VAT rate on overnight stay services.
- This 10% VAT rate applies only to businesses certified by the Ministry of Culture and Tourism and only to overnight stay services (including those sold via online platforms).
- Other services (e.g., alcoholic beverages) provided by the accommodation facility are excluded from this 10% VAT and may be subject to a 20% VAT rate.
- Facilities without the required Ministry certificate must apply a 20% VAT rate on these services.
- The VAT application is based on the 3065 VAT Law and related regulations, requiring proper certification and service classification.
Source: alomaliye.com
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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