Whether VAT on serviced apartments can be reclaimed depends on several factors. These include the tax regulations in the country where the accommodation is used (for example, VAT charged on hotel stays in France cannot be reclaimed under French law), any reciprocal VAT recovery agreements between that country and the booking company’s home country, and the VAT status or operating model of the booking company itself (e.g. businesses making VAT-exempt sales are unable to recover VAT). A valid VAT invoice issued by the seller of record is always required in order to make a VAT reclaim from the relevant tax authority.
For customers registered in the UK claiming VAT on serviced apartments stays in the UK, you can request for a VAT invoice after you have made a booking with us and use this document to claim UK VAT instead of an original accommodation invoice if the VAT breakdown is shown. This is in line with the HMRC's billback rules.