Accommodation, declaration obligation for 65% of capacity - What are the categories affected by the reference? The year is divided into two periods
Throughout this tourist season, accommodation structures in the country will follow new rules regarding declarations, approved by a special government decision in March.
Referring to the decision, the accommodation structures that will be required to declare capacity and level of occupancy are the categories: guesthouse, apartment block, motel, bed and breakfast, hotel, distributed hotel, resort and cultural heritage accommodation structure.
With the new rules, the period of use is divided into two seasonal periods, namely, from May 1 to September 30 and from October 1 to April 30 of each year. In the calculations, for the purpose of capacity utilization, the days taken into consideration are the calendar days during this period.
The decision stipulates that the occupancy rate of accommodation facilities is based on the data declared by the accommodation facility operator on the utilization of its capacity. This rate is calculated by taking into account the total number of rooms used during the period of use in relation to the full capacity of the accommodation facility during this period.
Meanwhile, the minimum level of occupancy of the accommodation structure is no less than 65% of the capacity of the accommodation structure and below this figure it cannot declare occupancy. So a hotel with 100 rooms cannot declare occupancy lower than 65 rooms per month.
While they must declare no less than 30% of capacity for the period from October 1 to April 30. This value is calculated as the average of the minimum level of utilization throughout the utilization period.
The declaration will be made to the ministry responsible for tourism, within January of each year, while the ministry, within February of each year, will send the data declared by the entrepreneur to the General Directorate of Taxes and the local government unit that administers the territory where the accommodation structure is located.
This decision was made due to the low declarations made by accommodation structures and the high evasion in this sector.
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