VAT Policy

Postillion Hotels applies Dutch legislation and regulations concerning VAT on its services. Below is an explanation of the VAT treatment for our various services:

1. Accommodation and Hotel Stays

Based on Article 6b of the Dutch VAT Act 1968 and Article 47 of the EU VAT Directive, the use of hotel rooms is considered a service related to immovable property. This means the place of supply is the Netherlands, regardless of where the customer is established. The reduced VAT rate of 9% applies to this service.

1. Restaurant and Catering Services
   According to Article 6f of the Dutch VAT Act 1968 and Article 55 of the EU VAT Directive, the place of supply for restaurant and catering services is also the Netherlands. These services are subject to the 9% and 21% VAT rate (depends on the product).
2. Meeting Facilities and Room Rental
   The VAT rate for meeting or conference rooms depends on where the customer is established. For Dutch clients, the place of supply falls under Article 6b of the Dutch VAT Act 1968 (Article 47 of the EU VAT Directive). The 21% VAT rate applies.

VAT Reverse Charge for Cross-Border B2B Services
The reverse charge may apply to cross-border B2B services. This is based on Article 196 of the EU VAT Directive and implemented in the Netherlands via Article 12(2) and (3) of the Dutch VAT Act 1968. For meeting facilities and meetingroom rental where the client is a business and holds a valid VAT identification number, the VAT may be reverse charged to our customer. This means Postillion Hotels does not charge VAT, and the customer reports and pays the VAT in their own country.

More information on this can be obtained from your local tax authority.

Legal Basis
The VAT treatment described above is based on:
• Articles 6, 6b, 6f, and 12(2) and (3) of the Dutch VAT Act 1968
• Articles 47, 55, and 196 of the EU VAT Directive

If you have questions regarding your specific situation, we recommend consulting a tax advisor. No rights can be derived from the above information.