Page 10 - P6 Slide Taxation - Lecture Day 3 - VAT Part 2

Value of a commercial accommodation supply [s 10(10)]

- Supplier of commercial accommodation should charge Output

tax on the supply of domestic goods and services:

28 Days rule

• Unbroken period ≤ 28 days: price* x 14%

• Unbroken period > 28 days: price* x 14% x 60%

• *Price is all-inclusive

• If separate prices charged for room and other services

and > 28 days:

• Price for room x 14% x 60%

• Price for services x 14%

→ Work through SILKE: Example 32.21 to

32.23.