Visitor taxes
Visitor’s taxes are municipal levies per overnight stay which the business collects for the municipality; they are not subject to VAT if they are billed to the guest separately and labelled as such.
Definition
Because they are governed at municipal level, rates, exemptions and reporting routes differ from one municipality to the next — by age, length of stay or season. There is no generally valid figure, and a business with two sites has two sets of rules.
The second part is settling with the municipality: count overnight stays, report them, remit. It follows its own periodicity and is not part of the VAT return.
Where to read it
What the software must be able to do
Check whether the tax is calculated as its own non-taxable item per overnight stay — with exemption rules — and whether a report is produced for the municipal declaration. An item at a zero rate meets the first point, not the second.
Checked Aug 2026
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