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

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Airbnb Staff
Airbnb Staff

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

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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?

44 Replies 44
Elaine701
Level 10
Balearic Islands, Spain

It's been a requirement since around 2012. I entered our tax information around that time. It's all been fine... 

 

... Until this change. A fewbweeks ago, I received that ominous message demanding tax information again. So, I re-entered it. I presume it's all good again. Until the next update. 

 

But there's truth in the previous messages regarding listings in country-A, owned and operated by owner in country-B. I'm not sure how you can collect money in country-A without reporting and paying tax in that country. Here in Spain, that wound be blatant tax evasion, and they could take your property from you 

 

I remember some years ago when (Balearics) changed tourism law requiring tourism licensing, which ostensibly requires tax registration. Oh, the screaming! Those who bought a flat in Mallorca, using it two weeks or year, the rest of the year letting it out on Airbnb to tourists... Collecting the money tax free... Well, that came to an abrupt end. 

 

So, beware, if you're collecting rent money in country-A, and not declaring it in that country, you could be in for a world of hurt. 

Richard2661
Level 2
England, United Kingdom

I'm a UK citizen, with a French house. I'm new (2022) to AirBnB, and will pay French taxes for the first time for calendar 2022. The Impots (French tax authority) do not assign tax numbers to new French taxpayers until the September AFTER the first tax year i.e. September 2023 for me.

 

But AirBnB has repeatedly emailed me saying they're going to freeze my listing on 1/1/23 if I don't provide a French tax number. I've advised AirBnB I don't have one and won't get one until September 2023, but AirBnB just isn't listening.

 

I can't be the only one in this situation, surely? I can't give AirBnB something (tax number) that doesn't exist.

 

HELP!

Andrew2839
Level 2
Brighton, United Kingdom

I have exactly the same issue.   The tax office will not issue before September and I have spent hours on the phone, email etc.  The tax official simply will not budge - I am now back in the UK.

 

Delphine348
Host Advisory Board Member
Achères-la-Forêt, France

Hello @Richard2661 ,

 

You don't need to wait until September and can  contact your tax department to request a tax number.

According to "impots.gouv.fr" web site, for your first subscription:

 

You must provide the following information:

Surname, first name, postal address, e-mail address and copy of ID


You can communicate through one of the following means:

- At the counter
- By post

 

Tax Information Service
By phone:

0809 401 401

From Monday to Friday from 8.30am to 7pm, excluding public holidays.

Free service + call price

Delphine
Andrew2839
Level 2
Brighton, United Kingdom

Thanks Delphine but the French authorities will simply not issue a number before September next year which will be before the Airbnb declaration in January 2024.  Do you have any official correspondence from France to help us get this number as the person in my office will not issue?  I have no other reason apart from Airbnb asking for it to have this number earlier than it would normally be issued.  

 

 

This was my response from the French tax authorities:

 

Le message que vous avez recopié ci-dessous ne signifie pas que vous devez fournir un Numéro Fiscal. Il vous explique simplement que la législation impose aux plateformes de location de bien meublés de fournir, tous les ans, à l'Administration fiscale, le montant des loyers encaissés par chaque propriétaire. Ceci, dans le but de vérifier que les sommes perçues sont bien déclarées.

 

The message you have copied below does not mean that you need to provide a Tax Number. It simply explains that the legislation requires furnished property rental platforms to provide, every year, to the Tax Administration, the amount of rents collected by each owner. This, in order to verify that the sums collected are properly declared.

Delphine348
Host Advisory Board Member
Achères-la-Forêt, France

Hello @Andrew2839 ,

 

The answer is incomplete and it's a shame that a tax officer ignores the DEC7 implementation in January...

 

According to article 6 -1st paragraph of the Convention between the Government of the French Republic and the Government of the United Kingdom of Great Britain and Northern Ireland to avoid duplication tax,  tax evasion and income and capital gains evasion:

 

"Income from real estate (including farm income
Agricultural or forestry) situated in a Contracting State are taxable in that State."

 

You can have a look at this link

https://www.impots.gouv.fr/international-particulier/questions/tax-obligations-when-renting-out-furn...

 

and find contact number for non resident here https://www.impots.gouv.fr/international_en/individual

 

 

 

 

Delphine
Andrew2839
Level 2
Brighton, United Kingdom

Hello Delphine,

The issue here is not about paying tax it is about when a new (non resident) property owner in France is given a fiscal number.  They are issued the following year in September when the first property taxes are due.  

 

Airbnb want this fiscal number which all French people and owners of more than a year.  Unfortunately there is a time lag before this number is issued in France and as a result we cannot provide a number that does not yet exist.  The number will however exist before the taxes are due.

 

"Income from real estate (including farm income
Agricultural or forestry) situated in a Contracting State are taxable in that State."

 

Nobody is disagreeing with this treaty just that they do not have to issue the number as soon as the property  is purchased.

 

A one size fits all policy does not work when individual countries act differently.  I will provide my Fiscal number as soon as I have one.

 

Thanks, Andrew

 

Delphine348
Host Advisory Board Member
Achères-la-Forêt, France

Yes @Andrew2839  and I gave you the link with the contact of Non resident tax service in Noisy le Grand. Is it the contact you had and whom answered without knowledge of DAC7? 

 

You are right, it is difficult to have a general rule on this subject. I hope CS will be trained to unblock listings like yours with the proof of first year activity (SIRET registration)

Delphine
Andrew2839
Level 2
Brighton, United Kingdom

Hi Delphine, 

 

Thank you for your response and I hope that Airbnb take into account that we may have a delay in providing the number for some new French listings.  I went to the Maire and got my tourism certificate etc as I want to make sure everything is proper and correct with the taxes.

 

I contacted the non resident tax service but they said the fiscal number had not yet been issued and I had to speak with the local tax office in Normandy.  

 

The office in Normandy said we don't need the number issued early.  I also tried to register to have an online tax account but they will not let you use that without a fiscal number.  Complete loop and took many hours of frustration.  

 

Does Airbnb have any correspondence to share with the French tax offices that we can quote to them?  This way we can show that the numbers should be issued early.

Anna636
Level 2
St. Petersburg, FL

Richard -I think the messages you are getting are computer generated.  But that is no excuse for airbnb. In its haste to grow airbnb became to impersonal. Too many functions are run by AI, not humans.
@Airbnb: We hosts need better support, more personal and less AI/bots. That goes for every step of the process, starting with user profile approval and ending on personal/human support for real issues. Your **bleep** bots accept profiles that say “Hi, I am (insert name). No info of any kind, often not even a country the prospective guest is from. You cannot claim we are a community and then accept this anti-social behavior. It did not used to be that way. I wish we could get back to being a real community.

Esther-Rose0
Level 2
France

We live in Japan and have a properdty that we rent in France.   It is rented as non business.

1The amounts earned are declared in Japan.

We approached the French tax personnel to give us an id number and they replied that an ID number is given ONLY when filing taxes in France.

I am a resednt for tax purposes a Japan resident.

The system at airbnb and the tax office do not recognised this and as a result, I have no ID number and will propably either have no payment for the bookings and eventually have to close my account, or what?  I can't see any other solution.

To make this matter more complicated, I received, so far 5 phone calls from AirBnB personnel who can't be inturupted whil they are reading from a prepared text the rules of the US regarding to tax reporting.

It is an expensive solution to declare the amounts to the FRench authorities AND in Japan.  Twice and double wammy.  

Anyone with a solution?  

 

Mike-And-Jane0
Level 10
England, United Kingdom

@Esther-Rose0 have you checked with the French authorities that you do not have to pay tax there? I would be surprised if you don't. Also is there a dual tax agreement between Japan and France? If there is then you will not pay tax twice.

Delphine348
Host Advisory Board Member
Achères-la-Forêt, France

Hello @Esther-Rose0 ,

 

I think your Airbnb account should have your Japanese address and info in order to clarify your tax status. I see France written beside your name on this CC. Maybe it is the reason why you are in this situation as EU citizen (according to your address)?

Delphine
Delphine348
Host Advisory Board Member
Achères-la-Forêt, France

Yes I can imagine @Nicoleta26 ! I hope @Airbnb will be able to adjust the format to fit with the particular in Romania.

Thank you for all your explanations, I have learn something today, hope Airbnb will help you.

Delphine
Delphine348
Host Advisory Board Member
Achères-la-Forêt, France

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?

Delphine
Nicoleta26
Level 2
null

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
Level 2
null

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
Host Advisory Board Member
Achères-la-Forêt, France

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.

 

 

 

Delphine
Nicoleta26
Level 2
null

Thanks @Delphine348 . Adding my personal tax number is unfortunately is not an answer. Once the DAC7 data get sent then the local tax office will say, "AirBnb says you are getting paid this much per year, give us the tax." I will then have a load of pain and bureaucracy to work through to convince them that I didn't get paid that money personally. But they will say, "But AirBnb says you did". And so on, you can imagine the hassle. Tax collectors aren't know for being flexible. The work around for the moment was to pad the number with zeros!

Sybe
Online Community Manager
Online Community Manager
London, United Kingdom

Hi @Nicoleta26 ! It looks like you've already done some thorough research on this. I've sent your comments over to the team, as soon as I hear back from them I'll let you know. 🙂

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