To ensure a minimum degree of consistency between different national VAT systems with regard to the treatment of the provision of short-term accommodation rental services, such a rental service should be considered to have a similar function to the hotel sector if it is uninterrupted, provided to the same person and for a maximum of 30 nights. However, to adapt to different national specificities of the sector, Member States should have the possibility to make short-term accommodation rental services subject to certain criteria, conditions and limitations in accordance with their national laws.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
