My foreign company acts as a non-professional renter of furnished accommodation. Which department should I contact ?

Non-professional renters of furnished accommodation who reside abroad must file VAT returns and business profit declarations with the business tax department with jurisdiction over where the furnished accommodation is located.

If renters own several furnished accommodations that fall under the purview of different departments, the VAT returns and business profit declarations should be filed with the business tax department with jurisdiction over the furnished accommodation that generates the most income.