(3)

Article 135 is amended as follows: in paragraph 2, the following subparagraph is inserted after the first subparagraph: ‘Notwithstanding the first subparagraph, point (a), the uninterrupted rental of accommodation to the same person for a maximum of 30 nights shall be regarded as having a similar function to the hotel sector subject to criteria, conditions and limitations to be laid down by Member States.’; the following paragraph is added: ‘3. Member States shall, before 1 July 2028, communicate to the VAT Committee the text of the main provisions of national law in which they set out the criteria, conditions and limitations referred to in paragraph 2, second subparagraph. By 31 December 2028, on the basis of the information provided by Member States pursuant to the first subparagraph of this paragraph, the Commission shall publish a comprehensive list indicating the criteria, conditions and limitations that Member States set out regarding paragraph 2, second subparagraph.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.