Telecommunications, broadcasting and electronic (TBE) services - new rules (2015)
Supplies of TBE services at hotels or similar accommodation
Where is the place of supply of Wi-Fi services to hotel guests?
The supply of TBE services by you (acting in the name of the hotel) together with accommodation is deemed to be supplied where the hotel is located. This also applies to hostels, campsites, guesthouses and other similar types of accommodation where the supply is made in the name of the accommodation provider.