Tag: vat
Towards a comprehensive VAT reform in the EU travel and tourism sector
Since the end of July, the European Commission has been carrying out a review process of the VAT rules applicable to the travel and tourism sectors. The expected horizon for adoption is the fourth quarter of 2026. The context for the European Commission’s initiative is the need to adapt rules that have become obsolete for […]
ViDA (VAT in the Digital Age) project: Which of its components will have the greatest impact on the tourism industry?
A new EU directive known as the VAT in the Digital Age (ViDA) package has been published, bringing a major change to the common system of VAT in the European Union, with particular impact on the digital and tourism industries. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules […]
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
According to the General Directorate of Taxes, this offer of telephone assistance to address incidents during the stay in a tourist apartment is not a service inherent to the hotel industry, so it does not affect the VAT exemption if no other hotel services are provided. Like any other activity, the rental of homes or […]