New VAT rules for short-term accommodation in the hospitality sector explained by tax authorities.

New rules for VAT on accommodation and furnished rentals in the hotel and parahotel sectors have been clarified by the tax authorities
VAT applies to stays of up to 30 days with at least three of four specified ancillary services
The quality of the provider or the location of the property no longer affects VAT application
Various structures such as hotels, chalets, villas, bed and breakfasts, senior residences, student residences, and coliving residences are now subject to VAT
The specific regime for classified tourist residences has been eliminated
Specific conditions for ancillary services such as breakfast, cleaning, linen, and customer reception have been detailed
Flexibility is allowed for providing breakfast and cleaning services
Regular renewal of linen is required
Customer reception can be non-permanent, with key pick-up options provided

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.