VAT 3.8 % accommodation
Overnight stays fall under the special rate of 3.8 %, catering under the standard rate. One invoice has to separate the two correctly — done by hand this goes wrong regularly.
More terms under VAT and customs: Acquisition tax Customs declaration Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Takeaway 2.6 vs. eat-in 8.1 Value added tax VAT 8.1 / 2.6 / 3.8 % VAT liability