- Rentals of furnished housing for residential use are exempt from VAT
- Exceptions to this exemption include certain operations mentioned in the tax code
- These operations may be subject to reduced VAT rates
- Providers of accommodation in the hotel sector or similar sectors are subject to VAT if they meet certain conditions
- The quality of the provider, such as being classified or registered, does not affect VAT treatment
- The provider of accommodation is the one who assumes risks and is responsible for clients
- Intermediaries managing accommodation may be considered as the provider of accommodation
- Example: The operator of a tourist residence is considered the provider of accommodation, even if units are owned by different individuals.
Source: bofip.impots.gouv.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.
