Hotel tax: expense or recoverable tax? · Brazil

Practical answers about travel, receipts and expenses for your business.

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Your questions, in practice · Brazil

Can hotel VAT be recovered?

Accommodation tax treatment depends on the company’s regime and the taxes shown in the fiscal document. Retain the electronic invoice, assignment dates and payment. Exclude private nights and do not calculate tax using an assumed rate.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.