Post by amina147 on Mar 8, 2024 22:28:30 GMT -5
The service. For daily overnight stays leaving the facility without completing the overnight stay has no impact on taxation. For overnight stays covering more than one day the days on which the actual service is provided are taken into account No tax is required for days when overnight accommodation service is not provided. In addition all services that are customarily provided within the scope of the overnight stay service and included in the overnight service taking into account the type class quality of the accommodation facility the region where it is located and similar issues are subject to tax even if they are priced separately independent of the overnight service and the cost is collected separately from the stayer.
Whether the other services offered together with the overnight stay service are provided by the facility itself or are provided partially or completely by the facility from outside the facility has no effect on the tax application. Services provided to those who do not stay at the accommodation facility those who Austria Phone Numbers List do not receive overnight services are not subject to tax. Services offered within the facility by being marketed andor sold together with the overnight stay service are subject to accommodation tax regardless of whether they are shown separately on the invoice or whether a separate invoice is issued for these services.
Circumcision wedding cocktail meeting congress symposium and similar organization services offered in accommodation facilities regardless of the overnight stay are not within the scope of the tax. If the organization services in question are provided to include accommodation accommodation tax will not be calculated on these services if the nature and amount of the organization service is clearly indicated in the invoice or if a separate invoice is issued for this service. only on accommodation services. With services provided in facilities such as break points where no overnight stay services are offered Overnight services.
Whether the other services offered together with the overnight stay service are provided by the facility itself or are provided partially or completely by the facility from outside the facility has no effect on the tax application. Services provided to those who do not stay at the accommodation facility those who Austria Phone Numbers List do not receive overnight services are not subject to tax. Services offered within the facility by being marketed andor sold together with the overnight stay service are subject to accommodation tax regardless of whether they are shown separately on the invoice or whether a separate invoice is issued for these services.
Circumcision wedding cocktail meeting congress symposium and similar organization services offered in accommodation facilities regardless of the overnight stay are not within the scope of the tax. If the organization services in question are provided to include accommodation accommodation tax will not be calculated on these services if the nature and amount of the organization service is clearly indicated in the invoice or if a separate invoice is issued for this service. only on accommodation services. With services provided in facilities such as break points where no overnight stay services are offered Overnight services.
