- There will be no exception to the VAT increase for group accommodations.
- The transitional law for the VAT increase for lodging on January 1, 2026, also applies to existing contracts for group accommodations.
- The principle of neutrality prohibits the different treatment of comparable services that fall under the same VAT category.
- Group accommodations are not sufficiently distinct from hotel services.
- A new fiscal definition would have to be formulated.
- The state secretary doubts the legal sustainability of such a definition.
- This would lead to new delimitation problems and thus to more tax procedures and higher execution costs.
- There is no question of a retroactive VAT increase.
- Regardless of when an agreement is concluded, VAT is due at the time the underlying service is performed or at the time an advance payment for that service is made.
- Advance payments in 2024 on a service that will not take place until 2026 are still taxed at the 9% rate.
- An advance payment in 2025 on the same service is taxed at the 21% rate due to the transitional regulation that has been in effect since January 1 of this year.
Source: fiscount.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.
