One classification, three taxes, and no process in the firm that prompts a review.
The landlord reports no change, because he notices none. At the tax firm, it surfaces as a new line in the income schedule, such as a charge for final cleaning. Whoever picks it up gathers the details of the letting and works through the consequences for income tax, trade tax and VAT one by one.
1new serviceFinal cleaning between two guests is added to the letting of the flat.
9criteriaLength of stay, turnover of occupants, additional services and advertising together determine the classification.
3taxesIncome tax, trade tax and VAT follow the same classification and are considered separately.
14months' delayThe change goes unnoticed until the annual return is filed, and by then the trade registration is long overdue.
Otherwise a misclassification goes unnoticed for fourteen months. That window is exactly where the 45% fewer misclassifications come from, because both columns are side by side on the day the new line appears.
The 45% fewer misclassifications are this agent's headline figure. The number of criteria, the taxes affected and the delay until the return reflect a typical case for a let property; they are illustrative, not counted.