Of Chrysostom Chufi

The burden of a heavy climate crisis and short -term hosts is not required to be charged separately but may well be incorporated into the final billing price. This clarifies in its renewed driver for short -term lease, AADE is sufficient as it typically notes that the amounts are properly separated (to avoid wrong payment or double taxation) and the amounts are reimbursed by the projected forms.

For example, if a business collects 100 € for a lease:

  • Removes TAKK (at least 8 euros) and renders it with the TAKK statement at the end of the month
  • At 92 euros, it calculates VAT (10.58 euros) and renders it with VAT statement
  • In the remaining EUR 81.42, it calculates with a weaven and the fee of the disputed (EUR 0.41) and it gives it with the relevant statement depending on the VAT period (month or quarter) and in the event of VAT exemption (due to a small business) two quarter.

The remaining € 81.01 must be declared as income.

If the climate crisis durability fee is declared late, a fine is imposed on the basis of the Tax Procedure Code which escalates as follows:

  • 100 euros for individuals
  • 250 euros for a business that holds simplistic books
  • 500 euros for a business that holds duplicate books
  • In all cases, interest on late statement is also imposed.

AADE also clarifies that- because the TAKK has a different charge depending on the year of the year and the size of the accommodation but most platforms allow only one price to be set for the whole year- there is no tax issue to set the TAKK for example 8 €/day all year and for the November-March period to be reimbursed. It is sufficient for the 6 euros to calculate all relevant taxes or income taxes, that is to say, VAT and finally of the defenders (the latter concerns only businesses).

Fee

In addition, AADE recalls that the business fee is proportionate as the month of the commencement statement is taken into account and the month of the branch cessation statement, that is to say, the period of actual trading activity shall be taken into account. Period longer than 15 days is considered a month.

For example, if the Administrator issues a property registration number (AMA) on 5/9 and on the same day he makes a branch start statement, he will have to pay 4/12 of the business fee.

The deadline for a branch commencement is in accordance with the legal framework 30 days after receiving the branch AMA.

The start and interruption of the branch is not mandatory to identify with the sub -lease contract submitted by the owner of the accommodation to the manager.

Business

Companies managing short -term leasing real estate or individual businesses managing three and more real estate can have revenue from providing additional services to third parties such as indicative, promotion

Revenue from this activity should be declared by companies in the familiar Activity Code (CAD) who is different from the two CADs related to the revenue of short -term lease.