Since Booking.com B.V. operates on an agency model, all reservations are considered a direct transaction between your property and the guest. So it’s important that you're familiar with any local taxes and laws that are applicable to these transactions.
If you want more info on how commission payments to Booking.com B.V. for online reservation services work, please refer to section 2.4 (General Delivery Terms) of your Booking.com contract. It's also important that you're aware of any local taxes and laws relating to this type of transaction.
It’s best to contact your accountant, adviser or local government to get the most accurate and up-to-date information about relevant local taxes and laws.