TL;DR
Overnight stays are taxed at 21% VAT as of 01‑01‑2026. Deposits in 2025 for stays in 2026: also 21% VAT. Campsite pitches remain 9%. Update your prices, invoices, PMS/booking engine and bookkeeping now.

What exactly is changing?

• Lodging (short stay): from 9% → 21% VAT per 1‑1‑2026 (e.g., hotels, B&Bs, hostels, holiday homes, guesthouses, parks, furnished static caravans, rentals via Airbnb/Booking).

• Camping (pitches): remains 9%. Note: a furnished tent/cabin rented as accommodation = lodging → 21%.

• Prepayments/vouchers: if you receive money in 2025 for a 2026 stay, 21% VAT is due (same for single‑purpose vouchers).

Note: details may shift when final policy/decisions are published. Re‑check in Q4 2025.

Who falls under this? (examples)

• Hotels, B&Bs, hostels, guesthouses.

• Holiday parks and rental of furnished holiday homes/static caravans.

• Rentals via platforms (e.g., Airbnb, Booking).

• Short‑stay lodging for workers/students/expats.

9 direct actions (prepare before December 2025)

1) Choose your pricing strategy

• Keep gross price (price for guest unchanged) → margin drops.

• Keep net price (same ex‑VAT) → consumer price rises. Example
  Current: €109 incl. 9% (= €100 ex VAT).

• Keep net → new price €121 incl. 21%.

• Keep gross (€109) → ex‑VAT becomes €90.08 (≈ −9.9% margin).

2) PMS / Booking engine / Channel manager

• Rule: arrivals from 01‑01‑2026 → 21% VAT, even if booked/paid in 2025.

• Sync rate plans & tax rules to Booking/Airbnb.

• Run a test booking with arrival in 2026.

3) Invoices & VAT codes

• Split lines clearly:

  • Lodging 21%

  • Breakfast/food 9% (non‑alcoholic)

  • Alcohol 21%

• Tourist tax: show separately (outside VAT base).

• Update invoice templates and emails (“incl. VAT” texts).

4) Deposits & vouchers (2025)

• Deposits in 2025 for 2026 stays → 21% VAT.

• Single‑purpose vouchers: 21% at issuance if the service falls in 2026.

• Explain this briefly in confirmations to avoid confusion.

5) Split package deals

• Divide package prices into Lodging 21%, Breakfast/food 9%, Alcohol 21%.

• Keep an allocation key (supporting doc for accountant/audit).

6) Website & communication

• Update “incl. VAT” prices and FAQ.

• Short note in booking confirmation about the VAT change per 1‑1‑2026.

• Check quotes for 2026 and add a VAT clause.

7) Contracts & business clients

• Review agreements on gross prices and rate parity with OTAs/corporates.

• Clarify how existing quotes will be adjusted (credit/additional billing).

8) Bookkeeping & chart of accounts

• Create new VAT codes: Lodging21, Breakfast9, Alcohol21.

• Prepayments on a deposit liability account; VAT per rules above.

• Tourist tax on a separate GL (VAT‑exempt).

9) Team briefing

• Front desk/reservations: recognise when 21% applies (arrival in 2026).

• Finance: double‑check Jan 2026 VAT return; report by VAT rate.

FAQs

Does this apply to Airbnb/Booking as well?
Yes. Lodging via platforms follows the same VAT rate and the same date threshold.

Do campsite pitches stay at 9%?
Yes, pitches remain 9%. A furnished tent/cabin rented as accommodation counts as lodging → 21%.

What about breakfast?
Breakfast/food (non‑alcoholic) stays 9%. Alcohol is 21%. Split this on the invoice.

Is VAT on business overnight stays deductible?
Usually yes for lodging. VAT on food/drinks generally not, unless recharged with VAT. So make sure invoices are split.

Tourist tax: with or without VAT?
Without VAT, provided it’s shown separately and not included in the VAT base.

Mini‑checklist with dates

• By 31 Oct 2025: choose pricing strategy; create new VAT codes/GL.

• By 30 Nov 2025: set PMS/booking engine/channel manager; update templates & emails.

• By 31 Dec 2025: run test bookings (arrival 2026); team briefing; website/OTA texts live.

• Jan 2026: first VAT return: check rate splits and prepayments.

For accountants: 5 control points

1. Mapping: Lodging21 / Breakfast9 / Alcohol21 / Tourist tax (VAT‑exempt).

2. Prepayments: correct VAT on 2025 payments for 2026 services.

3. Packages: document allocation keys.

4. Vouchers: distinguish SPV/MPV; SPV 2025→2026 = 21% at issuance.

5. Reporting: separate turnover columns by VAT rate + exceptions (pitches, long‑stay/real‑estate rental).

Conclusion

The core is simple: lodging will be 21% VAT from 1‑1‑2026. Set prices, systems, invoices and GLs now. That prevents re‑invoicing, check‑in hassle, and surprises in your VAT return.