Three kinds of VAT rates in hotels
From now hotels can apply three kind of VAT rates, during the designation of the new reduced VAT rate. For spa massage zero, for the accommodation 18 percent, for purchasing from the minibar 25 percent tax can be accounted.
The reduced VAT rate only concerns on the provision of the accomodiation, do not concerns on the hotel's other services. Those services, which are not included in the basic services, continue to be taxed by the 25 percent tax rate. The basic provision consist of of services, which are inherently included in the price of the room – for example, free-bath and sauna in the wellness hotel. According to the recent resolution of APEH, the individual services must be marked separately on the bills. This will also include the use of the minibar, the telephone or Internet, or room service – reports napi.hu.
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