24 % VAT charge on Airbnb deposit in Greece - Χρέωση ΦΠΑ 24% στην προμήθεια της Airbnb στην Ελλάδα

[Kostas1]

Good morning from Greece,

I recently found out that Airbnb charges 24% VAT on their commission (I've chosen simplified pricing) 15%, so the total commission (and thus the price of the listing per day) increases by 18.6% (0.15*1.24 ).

Are you aware of this?

Does anyone know the legislation (Greek or European) for the imposition of the above charge (I did not receive a complete answer after contacting the support of Airbnb)?

Is it possible to deduct VAT from natural persons who fall under the short-term rental legislation according to the new data (law 5073/2023)?

Do you know if competitors of Airbnb platform charge the same?

--και στα Ελληνικά--

Πρόσφατα ανακάλυψα ότι η Airbnb χρεώνει ΦΠΑ 24% στην προμηθειά της (έχω επιλέξει την απλοποιημένη τιμολόγηση) 15%, άρα η συνολική προμήθεια (άρα και η τιμή της καταχώρησης ανά ημέρα) αυξάνεται κατά 18,6% (0,15*1,24).

Είστε ενήμεροι για αυτό;

Γνωρίζει κάποιος την νομοθεσία (ελληνική ή ευρωπαική) για την επιβολή της παραπάνω χρέωσης (διότη σε επικοινωνία με την υποστήριξη της Airbnb δεν έλαβα ολοκληρωμένη απάντηση);

Υπάρχει δυνατότητα αφαίρεσης του ΦΠΑ σε φυσικά πρόσωπα που εμπίπτουν στην νομοθεσία περί βραχυχρόνιας μίσθωσης σύμφωνα με τα νέα δεδομένα (νόμος 5073/2023);

Ξέρετε αν οι ανταγωνιστές της πλατφόρμας Airbnb εφαρμόζουν την ίδια χρέωση;

[Mike-And-Jane0]

@Kostas1 this is standard across Europe. In general terms you cannot claim back VAT unless you are registered to pay it. People only register if they have to it would add an additional 24% to your room rates.

[Kostas1]

@Mike-And-Jane0 since when this is standard? Until October 2023 (where I had the last enquiry) no VAT was applied in any rental price via Airbnb platform.. and the VAT in Greece is 13% only in case you are a business according to Greek law 5073/23

Do you know if other platforms apply the same VAT (24%) on their deposit?

[Sophia]

Hey there @Kostas1, as our Community Center is a global forum, it may be a bit difficult to get ideas about area-specific information. I would also recommend you ask this question to Local Hosts through the Local Host Clubs 😊

[Kostas1]

Hello @Sophia  and thanks for the feedback! I am sure that VAT (24%) is applied in all Greek territory and i think that it is also applied (maybe the same %) in the European Union countries as well through a european guideline.. i don't know which guideline is and if it is obligatory (it must be a law to be obligatory).

[Αναστασία10]

Hello Kosta, 

I have had the same issue with you regarding the charge of 24% vat on the amount of Airbnb's commission. I rent only one apartment as an individual (not as a business entity). Yesterday I had the first reservation for this year and I found out about this extra charge. I have not found any article that refers to an application of VAT on Airbnb's commission. As far as I know until now, there should not be any charge of vat and if there is, it should be 13% and not 24%. Have you acquired any additional knowledge about this issue (from Airbnb or elsewhere) and if yes could you please share it here. I would appreciate it very much. Thank you.

[Kostas1]

Dear @Αναστασία10, Airbnb charges VAT 24% for their service.. it is not applied trough the new Greek law (the 15% we have for short term rentals as physical person).

My question to Airbnb is not answered yet.. I think that they are charging this amount through a European guideline but I don't know something more and I can't understand why other platforms (Booking etc) don't charge it!

A lot of people that use Airbnb platform will see this extra cost the following summer and will understand a bit late that they are not so competitive to other platforms (and for the same listing of course if they have it in different platforms..).

[Αναστασία10]

Dear Kostas thank you very much for your quick input. I will also do my own research about this issue and when I have news I will inform you.