Page 10 - Chapter 32 - VAT Part 2
P. 10
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.
