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The subject of the accommodation tax; These are overnight accommodation services provided in accommodation facilities such as hotels, motels, holiday villages, hostels, apart hotels, guesthouses, camping, chalets, plateau houses. All other services offered within the accommodation facility by being sold together with this service (such as food, beverage, activity, entertainment services and use of pool, sports, thermal and similar areas) are included in the subject of the tax.

Accommodation tax is the subject of service sales that include overnight accommodation. In order for the tax to arise, it is necessary to provide/receive overnight accommodation service. Invoices issued for food and beverage, pool, spa, massage and similar areas offered within the facility, which do not include overnight accommodation, are not subject to accommodation tax. However, if such services are evaluated and invoiced as a package together with the nightly accommodation service, they will be subject to tax. "All other services offered within the accommodation facility, sold together with the overnight stay service, are subject to accommodation tax.(General Communiqué on Accommodation Tax Application)

The amount of accommodation tax is calculated as 2% on the VAT-free amount. It is mandatory to submit an Accommodation Tax return on the 26th of each month. For all businesses that sell overnight services. valid.

Accommodation Tax Definitions

Sales Accounting Code: The accounting code in which the 2% accommodation tax amount calculated in sales transactions will be deducted is defined.

Purchase Accounting Code: The accounting code in which the 2% accommodation tax amount calculated in purchase transactions will be discarded is defined.

Sales Return Accounting Code: The accounting code in which the 2% accommodation tax amount calculated in Sales Return transactions will be discarded is defined.

Purchase Return Accounting Code: Purchase The accounting code in which the 2% accommodation tax amount calculated in return transactions will be deducted is defined.

Direct Expense Account: It is used if the tax will be expensed directly.

Budget Item: The budget item in which the tax will be budgeted in purchase transactions. is defined.

Tax Code: Accommodation tax must be selected.

Once the parametric definitions regarding accommodation tax are completed, accommodation tax can be calculated in invoice transactions.

Accommodation Tax Basket Settings

Available for use Before proceeding, the three fields marked in the image below are activated via Page Designer > Basket settings.

Accommodation Tax
Accommodation Tax Rate
Accommodation Tax Amount

The calculation is made after the fields related to accommodation tax are activated. Let's examine the accommodation tax in the Sample Invoice below.

Let's assume that a nightly accommodation service is sold for 100 TL. Then, firstly, the accommodation tax rate is selected using the relevant basket column. In the example below, the calculated 2% accommodation tax amount is calculated.

A tax of 2%, i.e. 2 TL, is calculated for an amount of 100 TL.

Note: Accommodation Tax is based on the price excluding VAT is calculated.

Then the bottom total will be calculated as follows.

If you pay attention, it can be seen that the accommodation tax is calculated on the amount excluding VAT and is reflected in the bottom total. The accounting transactions of the tax will create records according to the accounting accounts defined on the Accommodation Tax Definitions page.

Accommodation Tax E-Invoice Applications

"Tax Type Code of the accommodation tax is determined as 0059 and in case of sales including accommodation service; The invoice must be prepared by selecting the "SALES" invoice Type and adding the Accommodation Tax. If a sale has been made within the scope of the exception listed in the "IV- EXCEPTIONS" section of the aforementioned Communiqué, the transaction must be made by selecting the "EXCEPTION" Invoice Type and the "001 - Diplomatic Exception" code from the "Accommodation Tax Exemption/Exemption Reason" field. must be done."

In summary;

Invoices containing accommodation tax can be sent in the Basic or Commercial scenario.

Invoice type Sales, Exception and Accommodation Tax may be of the type.

In invoices to be sent with the Sales Invoice type, the 2% accommodation tax calculated on the VAT Excluded amount is shown on the invoice under "Other Taxes". An example can be seen below.

In invoices containing accommodation tax and to be sent with the Exception Invoice type, the VAT rate must be zero, Exception. The reason should be selected as "001--Diplomatic Exception". An example can be seen below.

For invoices to be sent in the Accommodation Tax type, it is named "Service Invoice-Accommodation Tax" A new transaction category has been created. In the invoices created with this transaction category, only the accommodation tax amount is calculated.

(In case an invoice is issued without including the accommodation tax amount in the service sales price, in accordance with the Communiqué regulation, the invoice must be prepared by calculating only the accommodation tax following the provision of the service. Therefore, the "ACCOMMODATION TAX" Invoice Type must be selected for these cases and the invoice must be calculated by calculating only the accommodation tax. should be edited.)

An example can be viewed below.

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Accommodation Tax Rate

Hotel, holiday village, hostel, etc. Tax types used in overnight accommodation services provided in accommodation facilities are defined.

Type: Param Version: Holistic v1 Licence: Standard Author: Workcube Core