Can UK hosts reclaim VAT on booking.com commission

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Hi,

I use booking.com for holiday let properties and I've recently had to become VAT registered. On Airbnb, I can see that there is VAT on the Airbnb fee which I am able to reclaim. For booking.com, I'm unsure as to whether there is VAT on the commission charged by booking.com (and therefore if I can reclaim). Is anyone aware of what the VAT treatment is for booking.com commission?

Many thanks!

Replies (2)

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By williams lester accountants
28th Feb 2024 07:40

Have you considered asking Booking.com?

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By rmillaree
28th Feb 2024 09:41

"I'm unsure as to whether there is VAT on the commission charged by booking.com"

Not sure how anyone who is vat registerd cant get past the fact that you simply ask for vat invoice from EVERY supplier for EVERY transation - vat invoice will confirm vat treatment ALWAYS.
Albeit you might suffice with retail invoice confirming vat charged if its a retailer.

This should be the cased with all supplies - many items dont have vat (car mot) and some suppliers might not be uk vat registered.

Note its even possible that they dont charge you vat but you have to pay across the vat they are not charging you but would have done if they had been uk based (reverse charge rules) - if they advise their suppply is that of services from outside the uk AND the general rule applies - note in that case you also claim back the vat they arent charging you.

Safest things is
1 always ask for and keep vat invoice
2 be aware of reverse charge rules and ensure you follow them
3 if you are not exeprienced at ins and outs of vat - highly worth paying for periodic review of calcs processes!

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