Finland Tax Agency Posts Preliminary Board Ruling Clarifying VAT Taxation on Accommodation Services

The Finnish Tax Administration Sept. 25 posted online Central Tax Board Preliminary Decision No. KVL:2024/29, clarifying VAT taxation on the sale of accommodation services at apartments and apartment hotels. The taxpayer, a company, offered accommodation services with fixed-term contracts. The accommodation services also included, among other things, electricity, heat, water, wireless internet connections, bed linens, and towels. The taxpayer sought clarification on its VAT liability for the sale of accommodation services. The Central Tax Board held that: 1) the transfer of the right to use rooms and other facilities with respect to accommodation services was subject to VAT; and 2) ...