Business and activity taxes · France and Switzerland : separate country-labelled rules
Accommodation VAT: services and supply classification
Accommodation VAT depends on the actual supply and applicable conditions, rather than the furnished-rental label alone. French hotel-like service rules differ from Swiss accommodation treatment and from income-tax classifications. The service inventory records reception, linen, cleaning and any food supply. It separates the relevant period from announced changes without assuming one regime or rate covers every lodging business.
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General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
Which services are actually offered?
Describe services and supply conditions with evidence. A hotel-like label does not replace the statutory test.
Read the referencesYour question concerns “Accommodation VAT: services and supply classification”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
What accommodation and duration are offered?
Keep advertisement, contract and stay conditions. France's CGI 261D4 has different branches rather than one rule for every furnished rental.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Which official provision helps explain this situation?
b bis. Aux locations de logements meublés à usage résidentiel dans le cadre de secteurs autres que ceux mentionnés au b qui sont assorties d'au moins trois des prestations suivantes : le petit déjeuner, le nettoyage régulier des locaux, la fourniture de linge de maison et la réception, même non personnalisée, de la clientèle ;
In plain English: No. LMNP/BIC income questions and VAT classification are separate. This page selects no rental-income regime.
Which services are actually offered?
Describe services and supply conditions with evidence. A hotel-like label does not replace the statutory test.
Who supplies and invoices them?
Connect operator, contracts, services and prices. Merely available third-party services do not automatically describe your supply.
Which French VAT branch is relied upon?
Hotel or similar accommodation and residential-service branches differ. One branch's duration condition must not disappear into the other.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Claimed VAT regime. Hotel or similar accommodation and residential-service branches differ. One branch's duration condition must not disappear into the other.
- Accommodation and offered duration
- Record available
- Proposed services
- Record available
- Organisation and invoicing
- Record available
- Claimed VAT regime
- Needs checking
- Records indicated
- 3 / 4
- Which French VAT branch is relied upon?
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Does French furnished-rental income status decide VAT?
No. LMNP/BIC income questions and VAT classification are separate. This page selects no rental-income regime.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Accommodation and offered duration | Keep advertisement, contract and stay conditions. France's CGI 261D4 has different branches rather than one rule for every furnished rental. |
| Proposed services | Describe services and supply conditions with evidence. A hotel-like label does not replace the statutory test. |
| Organisation and invoicing | Connect operator, contracts, services and prices. Merely available third-party services do not automatically describe your supply. |
| Claimed VAT regime | Hotel or similar accommodation and residential-service branches differ. One branch's duration condition must not disappear into the other. |
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Does Switzerland use the same service-count test?
No. LTVA 21 and25 have their own accommodation and breakfast provisions. The French duration or service test is not imported.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Which rate or registration threshold is guaranteed here?
None is calculated. Actual supply, regime, period and additional conditions require review; accommodation VAT is separate from income tax.
What does the accommodation file prepare?
It organises offer, services, operator and invoicing. It certifies neither exemption nor registration and does not replace tourism formalities.
What other questions arise in this file?
Which services are actually offered?
Describe services and supply conditions with evidence. A hotel-like label does not replace the statutory test.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Which French VAT branch is relied upon?
Hotel or similar accommodation and residential-service branches differ. One branch's duration condition must not disappear into the other.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Does French furnished-rental income status decide VAT?
No. LMNP/BIC income questions and VAT classification are separate. This page selects no rental-income regime.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Which rate or registration threshold is guaranteed here?
None is calculated. Actual supply, regime, period and additional conditions require review; accommodation VAT is separate from income tax.
CGI art.261 DCGI art.256641.20 : Art. 21 Prestations exclues du champ de l’impôt641.20 : Art. 25 Taux de l’impôt
Which official references should you consult?
- CGI art.261 DLégifrance
- CGI art.256Légifrance
- 641.20 : Art. 21 Prestations exclues du champ de l’impôtFedlex
- 641.20 : Art. 25 Taux de l’impôtFedlex
Texts cited last checked: 1 November 2026