Guidelines on Value Added Tax (VAT) in the Tourism Industry
Service provider:
These guidelines aim to clarify the rules that apply to value added tax (VAT) on tourism and other travel-related services. Such services include, for example, accommodation, the sale of food and beverages, and passenger transport.
4 Car and vehicle rentals, etc.
The rental of cars and other vehicles is subject to VAT at the 24% rate.
Other rental of movable property for business purposes is also subject to VAT at the same rate, including horse rentals, snowmobile rentals, and ATV rentals, when such rentals are not provided in connection with organized guided tours.