- DGT has established criteria for whether leasing of tourist accommodation is exempt from VAT
- If leasing company provides hotel industry services, lease is not exempt from VAT
- If lessor only provides telephone assistance and support during stay, lease is exempt from VAT
Source: taxation-customs.ec.europa.eu
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.
