- 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
Source: ayming.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.
