A significant change to the cost of using Booking.com is coming on December 1, 2026, for private short-term rental owners in Greece who do not have a valid EU VAT number for intra-Community transactions.
In a notice being sent to accommodation partners, Booking.com says it will start applying 24% Greek VAT to its commission invoices when a partner has not provided a VAT number that can be validated through the EU’s VIES system.
The platform is asking partners to provide a valid EU VAT number, where applicable, by October 31, 2026, with the new VAT charge taking effect from December 1, 2026.
What does this mean in practice for a private host?
The key point is that the 24% VAT is not charged on the value of the booking itself. It is charged on the commission that Booking.com bills the property owner.
Nevertheless, this significantly increases the effective cost of using the platform.
As an experienced property manager explained to BnBNews, if someone operates as a private individual and is correctly registered as such with Booking.com, without a valid EU VAT number for intra-Community transactions, the platform will start adding VAT to its commission invoices.
For example, if a booking is worth €1,000 and the Booking.com commission is 16.6%, the platform’s commission is currently €166, leaving the owner with €834 before other taxes and operating costs.
After the change:
Booking.com commission: €166
24% VAT on the commission: €39.84
Total platform charge: €205.84
Amount remaining for the host: €794.16
This means that a 16.6% commission effectively results in a total cost equivalent to 20.58% of the booking value.
This does not mean, however, that Booking.com is increasing its contractual commission rate from 16.6% to 20.58%. The commission remains 16.6%, but 24% VAT is added to the amount of that commission.
How much would a host need to raise prices to keep the same amount?
The change raises another practical question for hosts: how much would they need to increase their prices if they wanted to fully offset the additional cost?
In the example above, a €1,000 booking with a 16.6% commission currently leaves the owner with €834 after Booking.com’s commission.
Once VAT is added to the commission, the booking price would need to rise to approximately €1,050.17 for the host to continue receiving the same €834.
That represents a price increase of approximately 5%.
At €1,050.17, the 16.6% commission is approximately €174.33, while 24% VAT on that commission is approximately €41.84. The total charge is therefore around €216.17, leaving the host with approximately €834 once again.
So, under these assumptions, the host would need to increase the booking price by around 5% – not by 4% or 24% – to maintain the same amount after Booking.com’s commission and the new VAT charge.
The percentage will vary depending on the commission rate agreed between each property and Booking.com and does not take into account any other charges or taxes.
What exactly is VIES?
Booking.com uses as its criterion whether the partner’s VAT number can be validated through VIES (VAT Information Exchange System), the European Union’s system for checking VAT numbers used in cross-border transactions within the EU.
This point requires some attention. Having a Greek tax identification number does not automatically mean that it is activated for intra-Community transactions.
The Greek Independent Authority for Public Revenue (AADE) states that those carrying out intra-Community transactions, including receiving services from another EU Member State, must be registered in VIES before the transaction takes place.
AADE also clarifies that, in the case of intra-Community receipt of services, the obligation to register in VIES may also apply to taxable persons whose transactions are exempt from VAT.
For this reason, a private host should neither assume that they can simply activate their tax number in VIES to avoid the new charge nor assume that VIES registration necessarily requires them to convert their activity into a business. The tax implications need to be checked with an accountant based on the host’s individual tax status.
This does not change the VAT treatment of the accommodation itself
Another important distinction is that Booking.com’s change concerns the service provided by the platform to the host and the commission charged for that service. It does not mean that 24% VAT is being imposed on the accommodation itself.
AADE states that short-term rentals supplied by an individual who rents out up to two properties are exempt from VAT. By contrast, an individual offering three or more properties for short-term rental is subject to VAT for all the properties they operate.
Booking.com also makes clear in its notice that the change applies only to the commission invoices it issues and does not affect any VAT that may be charged to guests based on the accommodation price.
What happens with Payments by Booking.com?
Additional attention is required for hosts who use Payments by Booking.com and receive net payouts by bank transfer.
If a valid EU VAT number has not been provided, Booking.com says that from December 1 it will deduct from the amount transferred to the partner its commission, the Payment Service Fee, as well as 24% VAT calculated on both the commission and the payment service charge.
For these hosts, the actual additional cost may therefore be higher than in the €1,000 example above.
Booking.com and VAT: What should private hosts do now?
1. Check how you are registered with Booking.com.
Make sure your status and the tax information held by the platform are correct.
2. Check whether your tax number is valid in VIES.
Having a Greek tax identification number does not automatically mean that you have an EU VAT number activated for intra-Community transactions.
3. Keep October 31 in mind.
This is the deadline set by Booking.com for providing a valid EU VAT number, where applicable.
4. If you do not have a valid VAT number in VIES, calculate the new cost from December 1, 2026.
Booking.com says it will add 24% VAT to its commission. With a 16.6% commission rate, this brings the total charge to the equivalent of 20.58% of the booking value.
5. Review your pricing.
Using a 16.6% commission rate, a price increase of approximately 5% would be required to maintain the same amount after Booking.com’s commission and VAT on that commission. If your commission rate is different or you also pay a Payment Service Fee, the calculation will change.
6. If you use Payments by Booking.com, check the Payment Service Fee as well.
According to Booking.com’s notice, 24% VAT will also be applied to this charge.
7. Do not make changes to your VIES status simply to avoid seeing the 24% VAT on Booking.com’s invoice.
VIES registration relates to tax obligations for intra-Community transactions. As the tax treatment of short-term rentals in Greece differs depending on the number of properties and the status of the operator, ask your accountant to establish what VIES registration would mean in your specific case before making any changes.
In short: If you are a private host without a valid EU VAT number in VIES, from December 1, 2026, Booking.com will add 24% VAT to its commission. With a 16.6% commission rate, the total charge becomes equivalent to 20.58% of the booking value, meaning that a price increase of around 5% would be required to maintain the same amount after the platform’s commission and VAT.
