- Rentals of furnished accommodations are exempt from VAT, with exceptions outlined in the tax code
- Camping grounds with amenities are subject to VAT
- A reduced VAT rate of 10% applies to certain accommodation services, including hotel stays and furnished residential rentals with additional services
- Services and goods offered alongside accommodation services are subject to their own VAT rates
Source: bofip.impots.gouv.fr
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.