- No-show or late cancellation fees are considered compensation and are out of scope of VAT.
- Additional charges for breaches of hotel rules (e.g., smoking, property damage) are subject to VAT as part of the accommodation service and increase the tax base.
Source: leitnerleitner.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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