Tourist Accommodation Establishments

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If you operate a tourist accommodation establishment, such as an inn or a bed and breakfast and you offer restaurant or bar services in your establishment, you may be subject to mandatory billing. Your tourist accommodation establishment includes a restaurant establishment if:

  • A place in your establishment is laid out so that 20 or more people can simultaneously consume meals on the premises.
  • Meals for consumption off the premises are offered.
  • You offer catering services (for cocktail parties, banquets, weddings, conventions, etc.), regardless of whether it is the establishment's principal business activity.

However, your tourist accommodation establishment does not include a restaurant establishment if:

  • You provide only clients of the establishments with self-serve breakfast included with an overnight stay. “Self-serve breakfast” is breakfast that is included in the price of an overnight stay and that is offered only to clients of the establishment, in a place reserved for that purpose where they serve themselves.
  • You provide only clients of the establishment with breakfast included in the price of a room at a hotel, motel or inn and the clients must pay this charge regardless of whether they eat the meal. This is considered a single supply and not a supply of a meal.

Example 1

The dining area of your tourist accommodation establishment is laid out so that you can offer self-serve breakfast to the clients you accommodate. Is your establishment subject to the mandatory billing measures?

No, your establishment is not subject to the measures if you provide only clients of the establishment with self-serve breakfast included with their overnight stay.

Example 2

You offer a night's stay including breakfast as a package deal and your clients must pay the price of the breakfast regardless of whether they eat the meal. The dining area of your tourist accommodation establishment is laid out so that you can also offer restaurant services at lunch and dinner. Is your establishment subject to the mandatory billing measures?

Yes, regardless of the package deals you offer, your establishment is subject to the measures if you also offer lunch and dinner and the place designed for offering such services in your establishment allows 20 people or more to simultaneously consume meals on the premises.

Example 3

You offer a night's stay and a package deal that includes a night's stay and breakfast, but your clients are free to pay only for the night's stay. The dining area of your tourist accommodation establishment is laid out so that you can offer à la carte restaurant services to both guests of your hotel establishment and the general public. Is your establishment subject to mandatory billing in the restaurant sector?

Yes, regardless of the package deals you offer, your establishment is subject to the measures if the place designed for offering such services in your establishment allows 20 people or more to simultaneously consume meals on the premises.

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