Unsurprisingly, the Federal Fiscal Court (BFH) has confirmed the requirement that turnover from accommodation services is to be allocated. What is surprising, however, given the clarity of its ruling, is that – according to the BFH’s reasoning – not all additional services need necessarily be included in the VAT allocation of package prices. This opens up new planning options and creates a specific need for accommodation providers to review their practices.

The web portal collects the total price, determines the markup and manages the booking process. But is that sufficient to qualify it as acting as a supplier for VAT purposes? The German Federal Fiscal Court says no. In its judgment of 21 May 2026, the Court clarified that the actual legal relationships and the perception created, vis-à-vis customers, remain decisive. The decision sets clear limits on the tendency to treat platforms as suppliers for VAT purposes solely because of their dominant market position, thereby providing greater legal certainty for operators of web portals.

On 10 September 2026, the Conference of the German Ministers of Finance once again expressed its support for the incorporation of import VAT into an offsetting model. Under such a system, businesses would be able to declare import VAT in the same periodical VAT return in which they claim the corresponding input VAT deduction. This could significantly reduce the current liquidity burden and administrative effort.