accommodation 0 extra service 1 transfer 2 early check-in 3 late check-out 4 not subject to VAT 0 subject to 0% VAT 1 subject to 10% VAT 2 subject to 18% VAT 3 subject to 10/110 VAT 4 subject to 18/118 VAT 5 subject to 20/120 VAT 6 subject to 20% VAT 7 subject to 12% VAT 8