Greece vacation holiday travel hotel accommodation VAT Tax rates

Greece Accommodation VAT Rates

KEY WORDS: Greece vacation holiday travel hotel accommodation VAT : Tax rates

The rates for the calculation of VAT on hotels in the price of vacation travel packages accommodation includes: breakfast, half board, full board or inclusive all system announced the Secretary of Public Revenue.

Staying in hotels and similar from July 20, 2015 until and including September 30, 2015 under the ypermeiomeno VAT rate of 6%, while from October 1, 2015 onwards at the reduced rate of 13%.

Translation : ΗΜΕΡΗΣΙΑ

For the island regions, to which is the 30% reduction in VAT rates, the corresponding VAT rate from 07.20.2015 up to 09.30. 2015 is 4%.

From July 20, 2015 applying to services subject to the standard rate of VAT (23% and 16% of the islands). This provision applies to catering services provided by hotels and other accommodations at special dining available, and the rooms as room service (room service).

Where the hotel business providing accommodation and catering services and other services for a single price, provided that the separation to the individual factors is not feasible, accepted the distinction in tax rate, from July 20, 2015  as follows:

• Accommodation with breakfast: 5% of the unit price is subject to the standard rate of VAT as a consideration paid for breakfast.
• Accommodation with half board: 15% of the unit price is subject to the standard rate, in return for breakfast and lunch.
• Accommodation with full board (full bord): 25% of the unit price is subject to the standard rate, in return for breakfast and two meals.
• Accommodation with inclusive all system (full board including drinks consumption and providing other services included in the single price, such as a telephone service, use umbrellas, fun activities, employment of children (animation), sport activities etc.): 30% the unit price subject to the standard rate of VAT, as consideration paid for the catering services for consumption or non-alcoholic beverages and other benefits that may be included in the package.

Translation : ΗΜΕΡΗΣΙΑ

Τί θα ισχύσει με τον ΦΠΑ στα ξενοδοχεία