This information page can help you get started in learning about some of the laws and registration requirements that may apply to your experiences or services on Airbnb. This page includes summaries of some of the rules that may apply to different sorts of activities.
Please understand that these information pages are not comprehensive, and do not constitute legal or tax advice. If you are unsure how local laws may apply to you or your experience or service, we encourage you to check with official sources or seek legal/tax advice.
Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have not changed recently.*
If you're an experience or service host, you should make sure you understand each of the following types of taxes, and pay the ones that apply to your experience or service:
You may be able to deduct your expenses from income taxes, so you should keep receipts of the costs of running your experiences or services.
Value Added Tax (VAT), could apply two ways:
Taxes can be complicated, and you should take time to understand the rules as they apply to you and your particular situation.
VAT in the EU is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption.
In the EU, and depending on your Member State or the amount of annual sales of your experiences or services you make, you may be required to register and charge to your guests and remit VAT to the relevant tax authorities. (Other obligations could include issuing VAT invoices where applicable). If you do not need to register for VAT, then you do not need to charge or remit for VAT. We encourage you to consult a tax advisor in your area for more insight on potential VAT obligations.
VAT is generally calculated according to the local rate of the location of the experience or service. VAT rates change periodically and can differ based on the type of experiences or services you host. We recommend you check with your local tax authority to get the most up to date rates for the country where you are required to pay VAT. More information about VAT rates in the EU can be found here.
As an Airbnb Experience or Service host, if you determine that you need to charge guests VAT, you may collect it from guests by listing your experience or service price VAT inclusive or by collecting it through the Resolution Center after check-in. However, if you use the Resolution Center it's important that you tell your guests in your listing description the exact VAT amount of your experience or service, so they know the amount before they book.
You may need to register for a valid VAT ID within your country of residence. More information about the registration and filing process in the EU can be found here.
If you are VAT registered, then you must charge and account for VAT. Some guests (generally business guests) may ask for a VAT invoice from you. More information can be found on the EU website on invoice requirements. We encourage you to speak to a tax advisor for more details.
We recommend that you use Airbnb’s secure messaging service to obtain this information so you may prepare the VAT invoice in advance.
Yes, some EU Member States have special VAT invoicing regimes that you may need to comply with. For example, Italy requires taxpayers to use e-invoicing, or electronic invoicing, in lieu of paper VAT invoicing. E-invoicing is the automated exchange of digital invoices via a government run platform. More information about Italy’s e-invoicing regime can be found here.
We encourage you to consult a tax advisor in your area for more insight on potential VAT invoice obligations.
As a host, you may have to pay national income taxes. Generally the starting point for your income taxes is the gross earnings you received from providing your experience or service. Based on the rules of the country, you may be allowed to deduct certain expenses before applying the income tax rate. We expect all hosts to comply with the tax regulations in their area, and encourage you to speak to a tax professional if you need advice on income taxes.
You can access your Earnings Report in your Airbnb account. This information, together with the information in your Earnings Dashboard (Show all paid section), can help you report your Airbnb earnings.
It's possible that you may be able to deduct the cost of your supplies, amounts you paid to other service providers or other expenses from your gross income.
Income taxation rules vary across the EU so we encourage you to speak to a tax advisor for more details.
DAC7 references the EU Council Directive 2021/514, which requires online companies such as Airbnb to collect and report taxpayer information on certain platform users who earn income on the Airbnb platform. If you have a listing for a property located within one of the 27 EU Member States or you are resident in an EU Member State, DAC7 affects you.
A person is “resident” for DAC7 purposes in a country in which the person has their primary address and, in addition, any other country in which the person has been issued with a tax identification number (TIN).
Check out our FAQ page for more information about how Airbnb shares tax data.
*Airbnb is not responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).