How should hotels declare during the season? - Taxes: Avoid "weekly packages", fill out invoices according to services
As the summer tourist season has begun, the Tax Administration is requiring accommodation structures, such as hotels and guesthouses, to declare nights of stay and properly complete invoices for accommodation services according to the law.
Through a clarification notice, the General Directorate of Taxes requires accommodation units to ensure that the description of the item on the invoice must begin with the name "Room" in the invoices issued and fiscalized for the accommodation service.
It is also essential that each invoice precisely specifies the number of days or nights of stay in the accommodation facility, avoiding general descriptions such as "weekly package" or "daily".
Taxes also require that the invoices issued clearly separate the price set for the accommodation service from other services (restaurant/umbrella/sunbeds/swimming pool), except in cases where the accommodation service is offered in a defined package with additional services. Entities that offer their service and beach resorts must enable the issuance of an invoice for each sunbed/umbrella.
On the other hand, they are required to clearly apply the VAT rate.
Taxes clarify that the reduced rate of 6% value added tax applies only to the supply of accommodation services in accommodation structures, according to the categories defined in the tourism legislation as well as the provisions of the Value Added Tax Law.
The Tax Administration encourages accommodation structures to take the above steps in order to facilitate the successful fulfillment of tax obligations, emphasizing that their implementation ensures compliance with legal requirements; Facilitates reporting procedures and avoids verifications; Enables the correct benefit of the reduced VAT rate and contributes to the formalization of the tourism sector.
The guidelines ensure the effective implementation of the government decision adopted in March, "On determining the period of use and the minimum level of utilization capacity of accommodation structures" and to facilitate reporting procedures.
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