Accommodation Tax

Dear Member,

With reference to the letter sent to our Chamber by TOBB, the information note prepared by our Union regarding the “Accommodation Tax”, which will enter into force on 1/1/2023, is as follows;

The General Communiqué on the Implementation of the Accommodation Tax was published in the Official Gazette on 14 December 2022.

Scope:

The subject of the accommodation tax consists of the overnight stay service provided in accommodation facilities such as hotels, motels, holiday villages, guesthouses, apart-hotels, hostels, camping sites, mountain houses and highland houses, and all other services offered within the accommodation facility by being sold together with this service (such as food, beverage, activity and entertainment services and the use of pool, sports, thermal and similar areas).

Transactions Subject to Accommodation Tax:

• In hotels, holiday villages, boutique hotels, special accommodation facilities, motels, guesthouses and apart-hotels categorised as accommodation facilities; in wellness facilities categorised as health facilities and thermal facilities that have an accommodation facility within them,
• In farmhouses, village houses, highland houses, mountain houses, camping sites and recreational areas for accommodation categorised as rural tourism facilities,
• In other facilities categorised under various headings (such as tourism complexes, holiday centres, entertainment centres, staff training facilities and special facilities) that also offer overnight stay services,
• In facilities such as guesthouses, lodges, rest facilities and camps allocated for the accommodation of staff in places at the disposal of the public or private sector (excluding those allocated as official residences),
• In training hotels,
• In all other facilities not listed above that offer overnight stay services, regardless of whether they have a tourism establishment certificate and/or a workplace opening/operating licence, 

the overnight stay services provided and all other services offered within the accommodation facility by being sold together with this service are subject to the tax.

Accommodation Tax Rate:

The rate of the accommodation tax is % 2.

Showing the Accommodation Tax on Documents: 

The accommodation tax is shown separately on invoices and similar documents issued by accommodation facilities. No discount may be applied to this tax under any name. This tax is not included in the VAT base.

Even if an invoice or similar document is issued before the accommodation service is provided, the accommodation tax is not shown on this document.

Taxation Period:

The taxation period for the accommodation tax is the monthly periods of the calendar year in which activity is carried out.

Declaration of the Tax:

The accommodation tax for each taxation period shall be declared by the evening of the 26th day of the month following the taxation period to the tax office to which the taxpayer is attached for VAT purposes, and by those without VAT liability to the tax office of the place where the facility is located.

Payment of the Tax:

The accommodation tax is paid within the period for filing the declaration.

Effective Date:

It enters into force on 1/1/2023.

Kind regards,

Elazığ Chamber of Commerce and Industry

 

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Date Added :2023-01-03 09:45:00