- The letter is a response to a request regarding the transition from a low to high VAT rate in group accommodations
- The request is to exempt group accommodations from the VAT increase if contracts were signed before January 1, 2025
- The response states that the fiscal neutrality principle prevents treating similar services differently for VAT purposes
- Creating a new tax definition for group accommodations would be legally questionable and lead to administrative challenges
- The government does not see a reason to exempt only group accommodations from the VAT increase
- The letter also addresses doubts about the legal validity of the measure, stating that VAT is due when the service is provided, not when the contract is signed
Source: open.overheid.nl
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.
