Cancellation of hotel reservations – Information issued by AT

The TA issued binding information related to the cancellation of hotel bookings with regard to the VAT framework for compensation received.
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A Autoridade Tributária e Aduaneira (AT) emitiu informação vinculativa relacionada com o cancelamento de reservas hoteleiras.

No que respeita ao enquadramento em sede de IVA das compensações recebidas nos casos de, sinais pagos a título de adiantamento do preço retido e compensações recebidas quando o cancelamento ocorre depois de decorrido o pré-aviso contratualmente fixado.

A referida informação vinculativa teve como suporte o Processo: n.º 14989, por despacho de 2019-06-28, da Exma. Senhora Diretora de Serviços do IVA (por subdelegação).

tendo sido solicitada por um sujeito passivo enquadrado, para efeitos de IVA, no regime normal de periodicidade mensal, desde 1986-01-01, tendo iniciado a sua atividade em 1981-09-15, registado como prosseguindo a atividade de “Hotéis Com Restaurante” – CAE 55111, e praticando operações que conferem direito à dedução.

In summary, in this binding information AT has endorsed the following understanding:

  1. In the present case, it appears that the compensation in question is remunerative in nature and underlies a supply of services subject to VAT, so that the compensation is taxed in VAT, i.e. the compensation resulting from non-compliance with an obligation contractual – failure to observe the notice of cancellation of the reservation – and corresponding to the total price to be paid for the service – aims to compensate for the loss of revenue by the hotel entity, taking into account that the customer late makes the cancellation of the reservation of the room or is limited to not appearing, and the taxable person (hotel entity) must settle VAT at the statutory rate in respect of those amounts.
  2. A different situation occurs when the customer cancels the reservation within the period provided for in the contract, having made a deposit or signal, in which case the hotel unit may make the same room available to another customer (contrary to what happens if the cancellation is late or the customer merely fails to appear), so the retention of the amount made as a signal is indemnity, without remuneration, because they only sanction the injury of an interest, not remunerating any rather intended to repay a damage, which is why they are not taxable in VAT.

Doubts.

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