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Will hotels, Airbnb, and para-hotel establishments have to pay VAT in 2024?

  • The Finance Law 2024 modifies the conditions for the VAT exemption of furnished rentals, hotels, and similar establishments to address unfair competition.
  • Before the Finance Law 2024, certain accommodations were automatically subject to VAT, while others were exempt.
  • The Council of State raised concerns about unfair competition between hotels and certain Airbnb rentals that were exempt from VAT.
  • The Council of State proposed considering the duration of the stay as a criterion for VAT exemption.
  • The Finance Law 2024 has taken this proposal into account and has specified the conditions for VAT exemption for para-hotel services.
  • The list of establishments automatically subject to VAT has been abolished.
  • The new law provides more precision regarding the VAT regime for furnished rentals and para-hotel services.

Source: mathez-formation.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.

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