Local laws and regulations
We work closely with municipalities around the world to ensure the cities our partners are based in remain thriving destinations. In some high-demand cities, new legislation has come into force to protect both residents and guests, and to help prevent illegal holiday rentals. Before listing your property on Booking.com, it’s important to be aware of any short-term rental regulations that affect your city, region or country.
Many governments and municipalities now require property owners to hold and/or display a special permit or licence if they wish to list their place for short-term holiday rental. In some cases, local authorities can limit bookings to a maximum number of nights. In other cases, a limit on guest occupancy may be enforced.
You can find more detailed information, as well as the latest updates about which legislation applies to you, on your local municipality’s website (see list of links below).
Disclaimer: The information and links found below are provided as a courtesy and do not constitute a complete overview of all mandatory legal requirements. You may be subject to further requirements (licences, permits, health/safety, zoning, etc.) in order to make your property available for short-term rental on our platform. Please consult your own legal advisor for further guidance and information.
1) Why is Booking.com sharing partner data?
As of 1 January 2020, the Austrian Ministry of Finance introduced new reporting obligations applicable to "platforms" that are facilitating certain supplies in Austria. These obligations became effective from 1 January 2021 and require Booking.com to provide certain partner data to the Austrian Ministry of Finance on a yearly basis.
2) What type of data has Booking.com shared with the authorities?
Under law, Booking.com is required to report data including a partner’s legal name, address and VAT number as well as the type of supplies (accommodation) and monthly turnover made on the Booking.com platform.
More information can be found on the Austrian Ministry of Finance’s website
3) Over what booking period is Booking.com obliged to submit data?
Booking.com has to report the data for each year by 31 January of the following calendar year. Since January 2021, Booking.com is reporting data for the first time, covering information relating to 2020.
4) What happens if a partner did not provide its VAT number, or any other data that is required?
With the exception of the VAT number, Booking.com should already have the relevant data that is to be reported, as this is commercial information that we are required to record for other reasons.
If a partner has not yet provided Booking.com with their VAT number we strongly recommend they update this information in the Finance tab in extranet as soon as possible. This will avoid the authorities potentially reaching out to Booking.com or direct to the partner to inquire about this information. More importantly, as soon as a partner’s turnover on our platform exceeds €35,000 during a calendar year we must have their Austrian VAT number on file or provide a valid reason as to why they do not require Austrian VAT registration.
If we do not receive this information we must, regretfully, suspend the partner from the Booking.com platform until the VAT number is provided or a valid reason for not requiring registration is shared. Booking.com cannot assist in advising when an Austrian VAT number is not required; partners should contact their tax advisor to understand their position.
5) What if a partner doesn't want his/her data to be shared?
The legislation leaves Booking.com no option to exclude partners from the requested data.
6) What will the Austrian Ministry of Finance do with the data and are there any consequences for the partner?
The Austrian Ministry of Finance has not communicated how it will use this information but it is expected that it will be applied to assess if partners are compliant from at least a VAT perspective in Austria.
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