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Readers’ forum: VAT treatment of holiday lets in Greece

26 April 2022
Issue: 4837 / Categories: Forum & Feedback
Holiday lets

I act for a limited company that owns the freehold of two houses in Corfu. They are rented out as holiday lets but my client always invoices a UK agent which then applies a mark-up and charges the final UK holiday makers who will stay in the houses.

My client started this activity in April 2021 – post-Brexit – and has charged the agent UK VAT at 20% through his existing VAT registration as a UK-to-UK sale. Is this correct?

To create an extra complication my client recently paid €50 000 plus 24% Greek VAT to a builder based in Greece for putting in outdoor swimming pools to each house. I told my client to ask for a VAT credit from the builder as this is a B2B sale to a non-EU business – my client can then do the reverse charge on his next VAT return. But...

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