Overview of the average rates and range for all tourism-related VAT rates in the EU. Luxembourg applies the lowest rate at 17%, while Hungary has the highest at 27%. There are 20 countries which apply rates within 2 percentage points of the average standard rate. International travel via air and sea is subjected to VAT relief in the EU.
The VAT was charged on invoices for hotel rooms for two subcontractors for 5 days. The rooms were booked by my client and the invoice was sent to him from the hotel in his name for payment. He didn't pay for their meals. The inspector said that the VAT wasn't allowable because the subcontractors should have paid the bill themselves and then
路 VAT 20% 路 VAT 2.1-8.5% 路 Duties 0-17.5% 路 Duties 0-48.5% 路 Duties 0-17%: AUSTRIA: ISRAEL: ROMANIA 路 VAT 20% 路 VAT 17% 路 VAT 19% 路 Duties 3.5-15% (avg. 3.5%) 路 Duties 0.8-80% 路 Duties 0-50% (avg. 20%) 路 Purchase Tax 5-90% 路 Linkage charge (CPI variance) AZORES (Portugal) ITALY: RUSSIA 路 VAT 18% 路 VAT 22% 路 VAT 18% Hotels could not issue a tax invoice as the sale of the accommodation was made by the overseas entity, not the hotel. Now, offshore accommodation sellers who sell over $75,000 worth of accommodation per annum must be registered for GST. This means they will have all the same obligations as Australian businesses.No you can't. The place of supply for hotel accommodation is where it is enjoyed. Tell the guest he can use the refund procedure like everyone else as it is not a reverse chargeable supply. Thanks (1) By Dave360. 01st May 2015 10:25. Yes we're UK based and VAT registered. So I think we can't do this as (per above) the place of supply is in the UK.KF2yi.