Recital 30

(30) 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.

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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.