We don’t charge partners VAT. However, we base your commission invoice on the total reservation cost that you charge a guest. The reservation cost might factor in VAT, if it’s applicable to your country.
VAT you charge your guests:
The commission we charge you is calculated based on your total reservation cost, which may include VAT, if applicable to your country.
VAT we charge you:
Your invoice will not include a VAT charge to you if it is addressed to a company located outside the Netherlands. This is because your contract is signed with Booking.com B.V., which is based in the Netherlands.
If you have additional questions about VAT, consult your local tax authority.