VAT refunds for foreign visitors' hotel stays to end early on June 30, 2027

The government has decided to bring forward the end date for the special VAT refund measure covering accommodation services used by foreign visitors. The originally scheduled end date of December 31, 2028 has been changed to June 30, 2027, shortening the period during which the special treatment applies.

Under this scheme, value-added tax charged on accommodation services used by foreign visitors is refundable, but only when the accommodation period is 30 days or less. In other words, refunds are available solely for stays that do not exceed 30 nights.

When planning trips or booking lodging, travelers should note the revised application period and the 30-night eligibility rule. Because the scheme’s end date and eligibility conditions are clearly defined, check these details when reviewing accommodation costs to confirm whether a VAT refund applies.