France Tax Agency Issues Administrative Doctrine on VAT Rules for Specific Accommodation Services, Furnished Rentals

The French General Directorate of Public Finance March 26 issued an administrative doctrine on VAT rules applicable to hotel and hotel-like accommodation services and furnished rentals for residential use. Topics covered include: 1) accommodation services provided within the framework of the hotel sector or sectors with a similar function; 2) the rental of furnished accommodations that are accompanied by certain ancillary services; 3) that rentals of specific unfurnished or furnished properties are considered to be transactions for the supply of furnished accommodations; 4) the reduced VAT rates of 10 percent and 5.5 percent, applicable to specific accommodation services; and 5) ...