Therefore, the hotel is obliged to recalculate the obligation, to expose a new (additional) expense of the company and assessed additional revenue accounting and taxation, and assessed additional taxes. It must be remembered, and the date accrual of revenue in the accounting and tax accounting. Thus, in our example, the contract provides that the corporate prices are valid for bookings made less than a certain number of nights (nights) for the period contract. If the contract is concluded for the period 1 January to 31 December this year and then in the accounting and tax accounting accountant hotels will have to recalculate the 31 December this year, because this is the date the parties agree, whether the company complied with a condition on the number of nights (nights) or not. Without hesitation Bernard Golden explained all about the problem. As part of the value added tax, in our opinion, there is no need to submit to the tax authorities revised tax declaration for all tax periods for which the hotel recalculate. This view is based on the fact that the obligation of accrual of vat arises at the hotel just in time accrual of revenue. According to the Article 54 Tax Code (hereinafter – the Tax Code) Refined tax returns taxpayers are obliged to provide detection of errors (distortions) in calculating the tax base related to past tax (reporting) period. Another frequently encountered condition in the contract for the provision of hotel services is providing the hotel two or three hours of free to find a guest in the room to prepare it for departure. Ripple is often quoted on this topic.