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VAT 411 Guide for Entertainment Accommodation …

vat 411 . Value-Added Tax Guide for Entertainment , Accommodation and Catering 2009/02/25 SP C vat 411 Guide for Entertainment , Accommodation and Catering Foreword FOREWORD. This Guide concerns the application of the value-added tax (VAT) law regarding supplies of goods or services which fall into the category of Entertainment and serves as a supplement to the VAT 404 Guide for Vendors which deals with the general operation of VAT. Although fairly comprehensive, the Guide does not deal with all the legal detail associated with VAT and is not intended for legal reference. Technical and legal terminology has also been avoided wherever possible. As the term Entertainment covers a very wide array of goods and services, it is not possible for the Guide to cover all aspects of Entertainment . It focuses its attention on businesses which supply Accommodation , food, beverages and other goods and services which are necessary to provide some form of hospitality or Entertainment experience.

VAT 411 – Guide for Entertainment, Accommodation and Catering Contents 3 CONTENTS CHAPTER 1: INTRODUCTION 7 1.1 Scope of entertainment topics 7

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