Finland Tax Agency Posts Preliminary Ruling Clarifying VAT Treatment of Fixed-Term Accommodation Services

The Finnish Tax Administration May 6 posted online Central Tax Board Preliminary Decision No. KVL:2025/19, clarifying the VAT treatment of fixed-term accommodation services. The taxpayer was engaged in fixed-term accommodation services and offered furnished rooms to both consumer and business customers for temporary stays under a flexible contract model. The taxpayer offered short-stay agreements, which lasted for under one month, and flexible-stay agreements, which lasted for one month. The Central Tax Board clarified that: 1) the specified services regarding short-stay agreements were transfers of rights to use rooms and other similar facilities in a taxable accommodation activity comparable to a ...