If you accept bookings through Airbnb or Booking.com, you don't just have to deal with income tax. In practice, the obligation to pay VAT on the commission or fees that the platform charges you also very often arises.
Start with your VAT status
With Airbnb and Booking, VAT is often about the commission or fee charged by the foreign platform, not the stay price itself.
Most common I am not a VAT payer Platform commissions may require identified-person registration.
Show what to check → Different status I am a VAT payer You report the received service and discuss deduction with your accountant.
Go to VAT payer → What matters 1 Commission is a service Airbnb or Booking usually charges you a service from a foreign platform.
2 It is not the stay fee Municipal stay fee and VAT on platform commission are separate topics.
3 You need documents Without commission and fee records, you cannot handle VAT correctly.
Why VAT comes up at all Service from abroad The platform invoices a service Typically a commission or service fee from Airbnb or Booking.com.
Company The company handles VAT If the accommodation is operated by an s.r.o., duties are handled in that company accounting.
Trade / individual Check the VAT Act status For a trade or individual, check whether identified person or VAT payer status applies.
Practical recommendation Start Usually, do not start as a full VAT payer by default First check the VAT Act status, often mainly identified person because of a foreign service.
Higher turnover Above CZK 2 million, discuss VAT payer registration If turnover approaches or exceeds CZK 2 million, talk to your accountant about VAT payer registration.
Your decision This is a practical recommendation, not an instruction. Each host acts on their own decision and should verify the final approach against current rules and their own situation.
Need an exact answer? Contact us. We will look at your situation and suggest the approach that makes sense for you.
If you are not a VAT payer 1 Find platform commissions2 Check identified person status3 Solve registration in time4 Report VAT on the received serviceNon-payer Identified person is common This does not automatically mean full VAT payer status.
Deduction Do not expect automatic deduction An identified person usually does not have standard input VAT deduction.
If you are already a VAT payer Return You still handle the received service The platform commission remains part of the VAT process.
Deduction Only if conditions are met This belongs with your accountant or tax advisor.
Separate Do not mix stay and commission Your accommodation service and platform fee are not the same thing.
Quick check Documents Do you have commission records? Airbnb, Booking.com, invoices, statements, or fee overviews.
Status Do you know your VAT status? Non-payer, identified person, or VAT payer.
Taxes VAT is not the only tax You still also deal with income tax.
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Verification and sources
Practical overview, not tax advice. Verify details with an accountant or tax advisor.
Updated: 29/03/2026. In practice, this is most often a situation where the host receives a service from a foreign platform and must correctly determine whether it is dealing with an identified person or a VAT payer.