- The French General Directorate of Public Finance issued a doctrine on VAT rules for hotel and similar accommodation services and furnished rentals.
- Topics include accommodation services in the hotel sector or similar sectors.
- Rental of furnished accommodations with certain ancillary services is covered.
- Rentals of specific unfurnished or furnished properties are considered transactions for furnished accommodations.
- Reduced VAT rates of 10 percent and 5.5 percent apply to specific accommodation services.
- Certain rentals must be taxed despite any VAT exemptions lessees may have.
Source: news.bloombergtax.com
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.
