How ‘Stayover Tax’ will be charged
CORFU. A circular regarding the Stayover Tax has been issued. The tax is to be fully charged to each customer even in the case of the accommodation being rented to more than one customer on the same day.
There was a ‘surprise’ included in the circular regarding how the Stayover Tax (0.5 – 4 Euros), which has been in force since January 1st 2018, is charged.
The Stayover Tax is fully charged for day use and if more than one customer rents the same accommodation within the same day (one after the other), the tax is fully charged to each customer.
Fortunately, in the case of late check outs the extra time is not regarding as day use and no extra tax is charged. However, if the stay is extended to such an extent that day use is charged, then the stayover tax is also charged.
The circular, which was issued by the Independent Authority for Public Revenue, starts off in a simple way. The charges are from 0.5 Euros for 2 star hotels and rented rooms, 1.5 Euros for 3 star, 3 Euros for 4 star and 4 Euros for 5 star.
The tax is charged to the customer, who is issued with a separate receipt without VAT. Each month businesses have to go to the tax office to submit the report with their Stayover Tax receipts. At some point there will be an electronic application for the submission.
