Taxation
The EU has limited competences in the area of taxation.
The EU aims to tackle the tax obstacles that prevent individuals and companies from operating freely across borders and from exploiting the benefit of the Internal Market. It encourages changes to tax systems so that they support Community objectives such as competitiveness and sustainable development.
With regard to taxation at EU level, the most important issue for the hospitality industry is the area of value added tax (VAT).
Decisions on legislation concerning taxation matters require unanimity in the Council. The European Parliament is only consulted.
Recent studies show the impact of taxes on the competitiveness of European tourism (Download Report)
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18 January 2023
Italian tax obligation for STR platforms in line with EU law
On 22 December 2022, the Court of Justice of the EU (ECJ) issued a judgement which clarifies that Italian taxation law can oblige providers of property intermediation services, such as Airbnb to share information from rental contracts with authorities and to withhold tax.
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18 January 2023
New EU value-added tax (VAT) rules to further level the playing field among different accommodation providers
On 8 December 2022, the European Commission presented a series of measures that will impact VAT systems across the EU.
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18 May 2022
European Court of Justice: EU law does not prevent municipalities from requesting fiscal data from platforms
On 27 April, the European Court of Justice rejected a case brought by Airbnb Ireland against Belgian regional legislation requiring it to provide information to tax authorities on tourist transactions.
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31 March 2021
EU Member States adopt new taxation rules to tackle lost fiscal revenues of sales generated through digital platforms
On 22 March, the Council adopted amendments to the directive on administrative cooperation in the field of taxation in order to address Member States’ loss tax revenue through digital platforms selling goods or providing service and the unfair advantage this creates traditional businesses.
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27 January 2021
European Commission opens the floor for feedback on creation of an EU digital levy
On 18 January, the European Commission launched a public consultation on a new digital levy. This initiative aims to ensure fair taxation in the digital economy, while at the same time contributing to Europe's recovery.
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27 January 2021
Online payments: Several EU Member States delay full Strong Customer Authentication (SCA) enforcement
Strong Customer Authentication (SCA) rules entered into application on 31 December 2020. According to reports, several EU Member States are delaying full enforcement of the rules (Austria; Belgium; Denmark; France; Germany; Ireland; Italy; and Lithuania).
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25 November 2020
HOTREC urges EU and Member States to support hospitality sector recovery with reduced VAT rates
HOTREC, FoodDrinkEurope and FoodServiceEurope have asked for support from the EU for temporarily reduced VAT rates in the hospitality sector in order to mitigate the impact of the COVID-19 crisis. A position paper co-signed by all three organisations highlights why reduced VAT rates are beneficial for hospitality and contract catering and an essential and highly effective measure of support to support the recovery of the sector in the aftermath of lockdown measures.
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14 October 2020
Temporary VAT rate reductions for hospitality - HOTREC, FoodDrinkEurope and FoodService Europe Position Paper
HOTREC, FoodDrinkEurope and FoodServiceEurope ask for support from the EU for temporary reduced VAT rates in the hospitality sector in order to mitigate the impact of the COVID-19 crisis. Our position paper highlights why reduced VAT rates are beneficial for hospitality and contract catering and an essential and highly effective measure of support in these times.
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3 May 2012
/ Position Paper on the emergence of different tourism taxes, especially bed taxes across Europe
