Income from accommodation services provided (excluding VAT)

Every quarterly income of accommodation providers (excluding pvm) by type of accommodation. Definitions: Accommodation institution shall mean a local activity unit providing paid short-term accommodation services to a tourist. “Accommodation income” means the income earned by an accommodation institution during the reporting period for the provision of accommodation services to tourists. Income for catering, treatment, rehabilitation and other services rendered to tourists shall be included if they are included in the price of the accommodation service. Legal persons providing accommodation services, irrespective of the main economic activity according to the following groups of Chapter I of Rev. 2 of the ECEC: 55.1 – activities of hotels and similar temporary establishments, 55.2 – activities of holidaymakers and other short-term accommodation, 55.3 – activities of recreational vehicles, trailer parks and camping sites (“Section I of the ECEC Rev. 2”, groups 55.1, 55.2, 55.3). Natural persons working under a business certificate (codes 010, 043 according to the “Classification of Business Certificates”) or/or an individual activity certificate and providing accommodation activities (section I of Rev. 2 ECEC, group 55.1, 55.2, 55.3) to tourists. Time coverage from 2012