Value-Added Tax (VAT), or Goods and Services Tax (GST), is a consumption tax assessed on most supplies of goods or services. In some jurisdictions, VAT/GST may be known by another name such as Japanese Consumption Tax (JCT) in Japan, or Québec Sales Tax (QST) in Québec, Canada. 

We may be required to charge VAT on certain fees received for services supplied to owners and to travelers. In certain jurisdictions, including Australia, Norway, Switzerland, Iceland, and the European Union (EU), fees may be subject to VAT as Electronically Supplied Services (ESS). VAT laws relating to ESS are rapidly changing, and it is anticipated that additional jurisdictions may implement ESS VAT laws.  

For owners, depending on the jurisdiction of your residence, or location of your property, you may need to charge VAT on the services you provide to travelers. Please consult a tax advisor to determine the VAT treatment of the services you provide. If you are already registered for and charge VAT on services you provide to travelers, please submit your VAT registration number under your billing address in your account.

For travelers, applicable VAT is calculated based on the service fee total. If applicable, VAT is charged at the time of booking according to the billing information provided to us. If the booking is changed, VAT adjusts to reflect any change in the service fee amount.

For owners, applicable VAT is calculated based on the total of either the subscription or booking fee. If applicable, VAT is charged at the time of payment according to the billing address provided to us. You are responsible for ensuring your billing address is accurate as we may not be able to amend, reissue, or modify any invoice. In some jurisdictions, the payment processing fee may be exempt from VAT. Where this is the case, VAT will not be charged on the payment processing fee.

More information on VAT in the EU may be found here.