EU Hosts - Airbnb requires taxpayer information. Submit your info to keep hosting

[Airbnb]

If you have an EU property listing, or have an EU country of residence according to our records, new EU law (“DAC 7”) requires Airbnb to collect and share your taxpayer information on your listings. We built a new product to make it easier for hosts to provide income tax info and assign to each listing. 

After January 1, 2023, Hosts will have 60 days from the date of your first 2023 check-in to provide this information.

If we don’t receive the requested information within 60 days of your first 2023 check-in:

• We will be required to suspend your ability to accept new bookings or receive payouts from completed stays until your taxpayer information is received. 

Avoid interruptions to your payouts in 2023 - add income tax info to your Account today. 

We have also started compiling answers to your most common EU tax questions, and will continue updating as we hear more. What questions do you have about these upcoming EU tax changes?

[Daan59]

Thank you Delphine, but what is my ‘Personal Tax ID’ and how do I get one?

[Delphine348]

Hello @Daan59 ,

In France, we get this number the first time we give our annual income infos to the Tax department. 

In the Netherlands, I have found the information on the EU website here https://ec.europa.eu/taxation_customs/tin/#/tin-country and the TIN is on your ID document.

[Anna636]

I have a listing in Poland and this new law threw me in for a loop. I’m not an entrepreneur and  have no Tax ID number in Poland.  Furthermore, I reside in US and pay taxes in US. Not only I have no tax id in Poland, I do not know how to obtain one.

I asked host support for help in finding out how to obtain one, but my request was only answered with a generic link to the Polish law which did not help i any way to solve my problem.

I am very disappointed in complete lack of Airbnb host support in this matter. They have a team in Poland and surely that team pays taxes in Poland so someone on that team would be able to advise on how to obtain Polish Tax id. I hope the Airbnb management could reconsider this and create a resource for those of us who are in this situation. I am sure I am not the only one.

[Sybe]

@Anna636 I understand it can be confusing especially when your listing is in a different country, so thank you for raising this! I've passed it onto the team, I'll let you know as soon as I know more. 😃

[Delphine348]

Hello @Anna636 ,

You should complete with your US tax ID at least.

Maybe there is a tax agreement for US citizen,

maybe not and you need to have a Polish tax Id to host in Poland.

When you started to host, you didn't look for the legal and tax requirement in Poland?

Here is a link to ask your question to the EU commission directly

https://european-union.europa.eu/contact-eu/write-us_fr

Hope this will help!

[Mary-Beth28]

I can tell you that even if you had your tax id number from Poland, it still won't work. I am in a similar situation as you with a property in Italy. I do have an Italian id number but Airbnb still comes back and says my 'taxpayer information is incorrect.' And they refuse to discuss it with me as well. 

[Heleen38]

Thanks for this. I am not an EU resident (but have a passport and bank account listed with airbnb in a n EU country), not liable for taxes in EU. But keep on receiving messages to update my tax information. Support from airbnb has been limited to restating the policy, and by giving unhelpful advice such as uploading my ID from my country of residence (which I don’t have as I have a residence permit only). What can i do to not risk a freeze of payouts? 

[Mike-And-Jane0]

@Anna636 It appears the EU law is starting to bear fruit. To have a listing in Poland but only pay tax in America is fundamentally wrong. Almost all jurisdictions require tax to be paid in the listing's country. Airbnb are not responsible for sorting out your tax evasion. I suggest you get an accountant in Poland asap and work out the best way to avoid large fines or jail sentences.

[Cathie19]

Nothing new here in Australia. Our Airbnb income has been reported to the Australian Taxation Office (ATO) for quite a few years now….. whether you earn a small amount or are a big player, the information is sent to the ATO. 

[Helen427]

@Sybe @Airbnb 

What about the message to provide Photo ID to confirm who one is for payments?
I have had that message pop up I won't be paid my ABB Guests payments for accommodation, despite the fact in New Zealand it's NOT  a legal requirement to have or provide 'Photo ID' such as a Drivers License or Passport, nor do we have a National ID card so counts a few out of been able to verify one is who one is...

On the surface it's questionable to provide such information online..,,

@Brian @Catherine-Powell @Emilie 

[Nicoleta26]

Hi everyone. I have a problem entering the tax information. I host using a business. I am resident in Romania and the company is registered in Romania.

When trying to add the tax information I am asked to enter a "Business tax ID number” or "TIN". The form is insisting I enter a 13 digit number. I have researched this and exchanged several emails with my accountant. Businesses don't have a 13 digit tax number, only induvial have such a number.

I think the form is wrong and needs to be changed for businesses, for individuals it is likely right.

Businesses have an 8 digit number or 10 if you include the country code "RO" at the beginning.

Here is the exact problem, step by step:

1. I click on Account > Payments & payouts > Taxes and then Select “Add tax info”.
2. I select EU and then Romania
3. I am asked, "Are you adding tax info for XYZ SRL?". I click YES. (Note, the question is so that the tax form can be pre-filled with info I have previously shared).
4. I select the listings.
5. I am asked, "Is XYZ SRL hosting as a registered business?". The select, "Yes, they host as a business".
6. On the "Fill out tax info" I am asked "Business name" which is prefilled in correct.
7. Also "Business tax ID number". It says very clearly, "Number must correspond with the business name on this form. " It wants a 13 digit number. Business in Romania only have an 8 digit number.

Also, this page https://www.airbnb.ca/help/article/3268/tax-data-sharing-under-dac7 says that the tax ID for Romanian businesses is 13 digits, which it isn't. Businesses in Romania only have an 8 digit number.

Can anyone help? @Delphine348  maybe? or @Sybe ?

[Delphine348]

Hello @Nicoleta26 ,

https://ec.europa.eu/taxation_customs/tin/#/tin-country

On this link I have found that the TIN in Romania is indeed 13 digit and where it can be found. 

Maybe you could rather ask tax administration in Romania. You might discover that your business have one that fits the norm?

[Nicoleta26]

Thank @Delphine348  for you reply, much appreciated.

Yes, I have seen that link and I think it is in fact the source of all the problems. I assume that the IT team at AirBnb took that data and created the forms.

The problem is that the TIN descried in the document is for individual persons only. If you look at EVERY example in the document it is for a real person, the document goes as far as to show passports and driving licenses etc. There is no mention or example of a business.

I can see the mistake, the IT team just assumed it also applied to businesses.

However, the document does tells us the name of a TIN in Romania, it is "Codul de înregistrare fiscală", or CIF for short.

In Romania there are two types of CIF. For a individual person it is a 13 digit number, normally based on the person's CNP (codul numeric personal). Everyone has a CNP written on their birth certificate.

However the other format of the CIF is for businesses and it is based on the CUI (codului unic de înregistrare). Every company is given a CUI at its time of formation. It is the unique business number. It is used in Romania for everything related to business: invoices, taxes, dividends, etc.

Here is a Romania web page about the CIF, unfortunately there isn't an English page on Wikipedia about it: https://ro.wikipedia.org/wiki/Cod_de_identificare_fiscal%C4%83

There is also this letter written to answer a question about the CIF and CUI from 2020. It is also only in Romania: https://commons.wikimedia.org/wiki/File:Mfinante-cif-1.png

The important bit is this (translated): "the CUI, respectively the CIF, represents the identification attribute of the respective entity." In this case "entity" refers to sole traders, and limited companies. In other words the CIF (the "TIN" that AirBnb and DAC7 are looking for) isn't the 13 digit number for persons, but a shorter number based on the CUI.

Once you know about CUI and CIF, searching the web for those brings up thousands of pages as they are used daily by every business.

As I mentioned in my original post, I have exchanged several emails with my accountant about this and there is no 13 digit fiscal number of any kind for businesses in Romania.

[Nicoleta26]

As a follow-up, here is a document about TINs from the OECD (Organisation for Economic Co-operation and Development): https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-num...

The key part is, "The tax identification number (TIN) for non-natural persons in Romania is
issued by the Tax Administration and the format is a single block of digits (structure is 2 to 10 numerals)"

In other words, not 13 digits.

[Delphine348]

Thank you @Nicoleta26 for your extensive research on this subject!

You even found the OECD link which is very official so @Airbnb @Sybe you can maybe give it to the product team?

In the meantime, I would suggest that you put your personal TIN as you are the owner?

To prevent payment to stop in next January. It's not a permanent solution I understand.