Postillion Hotels' VAT position
Postillion Hotels charges Dutch value added tax (VAT) on bookings made by organisations based outside the Netherlands. It is not possible to transfer the VAT owing on services provided by Postillion Hotels Netherlands or its associated companies. Dutch VAT is always chargeable, because in all cases the place of performance of service is the Netherlands.
In many cases, organisations and commissioning bodies can claim the VAT back. They should submit their claims to the local tax authorities in the country where they are registered for business. For more information, please consult your local tax authority.
The legal situation underlying this is as follows:
Regarding the guests’ accommodations, the place of supply of services is the Netherlands, based on article 6b of the Dutch Turnover Taks Axt 1968 (article 47 VAT guideline) and therefore Dutch turnover taks should be charged.
Regarding restaurant and catering services, the place of supply of services is the Netherlands, based on article 6f of the Dutch Turnover Taks Act 1968 (article 55 VAT guideline) and therefore Dutch turnover taks should be charged.
Regarding providing meeting facilities or rooms, the place of supply of services is the Netherlands, based on article 6b of the Dutch Turnover Taks Act 1968 (article 47 VAT guideline). Therefore, Dutch turnover taks should be charged.
Additional information can be found in this letter written to Postillion Hotels by Mr B. Jonker, Tax Advisor. No rights can be derived from the above information.
