{"id":20823,"date":"2025-08-20T15:03:20","date_gmt":"2025-08-20T13:03:20","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=20823"},"modified":"2026-01-06T07:07:08","modified_gmt":"2026-01-06T06:07:08","slug":"vat-on-hotel-accommodation","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/belastingen\/btw-op-hotelovernachting\/","title":{"rendered":"VAT on hotel stays: what about it?"},"content":{"rendered":"

How much is VAT on hotel stays?<\/strong><\/h2>\n

From 1 January 2026, VAT on hotel stays will be 21%. This only applies to the accommodation part of the hotel bill. Other components, such as meals, are covered by other rules. The time of overnight stay determines which rate applies, not the time of booking or payment.<\/p>\n

 <\/p>\n

Reclaim VAT on hotel stay<\/strong><\/h2>\n

Hotel yes, food and drink VAT no. You can reclaim the VAT on the accommodation part of a business hotel stay if preload<\/a>. This only applies if you are liable for VAT and the overnight stay is business. You cannot deduct the VAT on food and drink, even if it is on the same hotel bill. It is therefore important that the invoice is itemised so that it is clear which part concerns accommodation.<\/p>\n

 <\/p>\n

Hotel accommodation costs deductible<\/strong><\/h2>\n

Hotel expenses may be deductible from your profits, but not always in full. The tax authorities distinguish between ordinary business overnight stays and expenses that fall under entertainment. Thresholds and alternative deduction percentages also apply. Which rules apply depends on the purpose of the trip and the type of expenses.<\/p>\n

Conferences, seminars and study tours<\/strong><\/h3>\n

Costs for congresses, seminars and study trips are limited deductible. You may not deduct the first \u20ac5700. Everything above that is. Instead of this threshold, you may also opt for a fixed deduction of 80% of the costs. For corporate taxpayers, a deduction of 73.5% applies.<\/p>\n

Travel and accommodation expenses<\/strong><\/h3>\n

For travel and accommodation expenses, you can normally deduct a maximum of \u20ac1500. If participation was necessary for your work, this maximum does not apply and you may deduct all costs.<\/p>\n

Food and drink<\/strong><\/h3>\n

Costs for food and drink<\/a> during a business overnight stay are limited deductible. These expenses fall under entertainment expenses. You apply the same threshold or fixed deduction percentage for them. You may not reclaim the VAT on these expenses, even if they appear on the hotel bill.<\/p>\n

Breakfast, parking and tourist tax<\/strong><\/h3>\n

Breakfast is considered food and falls under the limited deduction. Parking costs at the hotel are travel expenses and are deductible if the trip was business. Tourist tax is a business expense and does not include VAT. You may fully book this as an expense.<\/p>\n

 <\/p>\n

Processing in your accounts<\/strong><\/h2>\n

Correct processing in your accounts prevents errors in your VAT return and income tax. Always break down hotel expenses into accommodation, meals and other costs. Book the accommodation part as accommodation expenses and deduct the VAT. Book food and drinks as entertainment expenses without VAT deduction. Book parking costs and tourist tax separately as business expenses. With an itemised invoice, you keep this clear and verifiable.<\/p>","protected":false},"excerpt":{"rendered":"

As a self-employed person, you sometimes incur hotel expenses for your work, for example for an assignment on location or a multi-day conference. Then you have to deal with VAT, deductibility and different tax rules. You cannot treat all costs the same. The tax authorities make a clear distinction between accommodation, food and additional costs. In this article you can read how this works, when you can reclaim VAT and how to process hotel expenses in your accounts.<\/p>","protected":false},"author":10,"featured_media":23435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[65],"tags":[],"class_list":["post-20823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingen"],"acf":[],"yoast_head":"\nBtw hotelovernachting zzp, regels en aftrek<\/title>\n<meta name=\"description\" content=\"Lees hoe btw op hotelovernachting werkt, wanneer je deze mag aftrekken en wat geldt bij overnachtingen in het buitenland.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/taxes\/vat-on-hotel-accommodation\/\" \/>\n<meta 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