Furnished accommodation facilities such as Airbnbs will have to pay VAT. As in the rest of the world, the Belgian hotel sector faces stiff competition from private landlords, often facilitated by electronic platforms. Today, landlords of furnished rooms with additional additional services can opt for the VAT exemption scheme for small businesses. In order to avoid unfair competition in the hotel sector, suppliers of VAT-taxed furnished accommodation are excluded from the exemption.
Source tijd.be