As in various EU Member States, the Spanish Government is considering a new approach to the VAT treatment of short-term accommodation rental services, as there is an increasingly widespread practice in many Spanish cities. The proposition would eliminate the VAT exemption for local short-term accommodation rental services. The main objective is to ensure a level-playing...
From September 1, 2023, the VAT rate applicable to the hotel and tourism sector will rise from 9% to 13.5%.
This rate will apply to accommodation in hotels and guesthouses, restaurants and entrance fees for certain attractions.
The reduction of the VAT rate from 24% to 13% on public transport, coffee supplies, cinemas, sports halls, tourist packages and non-alcoholic beverages is extended until December 31, 2023.
The reduced VAT rate of 9% is applicable until February 28, 2023.
As the temporary reduction of the VAT rate has not been extended, as of February 29, 2023, the 13.5% rate will once again be applicable.
The Bulgarian administration has announced that the application of the reduced VAT rate of 9% is extended until December 31, 2022 for the following goods and services:
Restauration et traiteur
Livres et autres publications
Services en lien avec l’utilisation des installations sportives
Aliments pour bébés et jeunes enfants, couches pour...
Until September 30th 2021, a 5% VAT rate had been applied to hospitality services (provision of sleeping accommodation in hotels, hostels, etc.) in order to boost the hotel industry economy following the impact of the health crisis (COVID-19). Since 30th September 2021 and until 31st March 2022 a reduced VAT rate of 12.5% applies to...
For the period from 1st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate: Catering (excluding alcohol, soft drinks and bottled water) Hot food take aways, hot tea and coffee Hotel, guest house, caravan or camping bookings Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions
Due to the current health crisis (COVID-19), Germany has announced that it is extending the reduced VAT rate of 7% on food in bars and restaurants until 31st December 2022. The reduction was planned to finish on 30th June 2021.
Bulgaria has announced that for the period from 1st July 2020 to 31st December 2021, a reduced rate of 9% may apply to: the sale of books and magazines and certain reception services such as catering
Due to the current health crisis (COVID-19) some sectors of the economy have been heavily impacted. Austria has therefore decided to apply a 5% VAT rate to the gastronomy, culture and publishing sectors from 1st July to 21st December 2020.
From 1st July 2020 to 10th January 2021, a 5% VAT rate will be apply to accommodation and hospitality services. Usually, these services are taxed at the 9% VAT rate.
Bulgaria proposes to reduce the rate on e-books and catering services from 20% to 9%. If adopted, this measure should enter into force from 1stJuly 2020.
