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New VAT rules for hotel services and rental of furnished accommodation

On 1 July 2022, a new regulation on the VAT treatment of the provision of furnished accommodation became effective in Belgium. The regulation, which applies to bookings made as from that date, makes a distinction between hotels and motels and “establishments with a similar function” (e.g., B&Bs, recreation parks, student accommodations, etc.) and clarifies when such accommodations are subject to VAT.

Source BDO

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