- Slovenia’s tax authority says Booking.com’s new VAT charging approach does not create new VAT obligations for room renters.
- Slovenian room renters receiving platform advertising/services from Booking.com or similar EU platforms generally must already register for Slovenian VAT, give their VAT number to the platform, and self-account for VAT under reverse-charge rules.
- If a renter does not provide a VAT number, Booking.com may charge VAT on its service, but this does not change the underlying Slovenian VAT treatment.
- The guidance simply confirms that existing VAT rules continue to apply to Slovenian accommodation providers using such platforms.
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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