Thanks for your answer and the link.
It actually says the following :
VAT, Japanese Consumption Tax (JCT), and Goods and Services Tax (GST) rates are usually calculated according to the local rate of the customer’s country of residence or the place of supply.
That's the trick now..... Country of residence (of the host) # Place of supply (Listings location)
Which one takes precedence in this case for Airbnb ?
I think according to international business laws, VAT for international services follows place of supply :
Place of supply of services: Unlike the supply of goods, the determination of the place of supply of services is crucial because this determines in which country the VAT is due. It is important to understand that not only is the place of supply in the customer’s country but the supply itself is deemed to be by the customer, not the actual supplier.
For example, if the service provider is U.K. based but the place of supply is in another EU country (e.g., France), either VAT will be payable in France at the French VAT rate via the reverse charge mechanism (see below) or the U.K. company will have to register for VAT in France. However, if the service provider is based in the United Kingdom but the place of supply is in the United States, no VAT is chargeable because the supply is outside the scope of VAT (because the United States does not have a VAT system).
