- New Circular 2026/C/58 does not change the substance of the 12% VAT regime for furnished accommodation and camping pitches, but it clarifies how it should be applied in practice.
- Furnished accommodation still qualifies for 12% VAT only when the stay is under 3 months, in a property normally used for stays of under 3 months, and at least one specific extra service is provided (physical reception, fresh linen, or daily breakfast).
- Camping pitches also remain subject to 12% VAT, defined as pitches on sites intended for tents, caravans, or similar accommodation.
- Mixed situations must be assessed case by case; depending on the facts, they may be treated as exempt real estate rental, movable rental at 21%, or 12% VAT accommodation/camping services.
- Ancillary services closely linked to the stay can also fall under 12% VAT, even if charged separately, such as laundry/ironing, wifi, film rental, parking, and utilities.
Source: tiberghien.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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