Do I supply guests with invoices?

Updated 1 year ago | 4.5 min read time

Highlight: partners must provide their guests with invoices at check-out if required by their local legislation. While the type of invoice also varies depending on local legislation, as reservations are legal agreements between partners and guests it is partners who must issue them when required.

When a guest books a property, the reservation becomes a legal agreement between the partner and them, and as a result cannot send invoices to partners or their guests for reservations. can provide receipts for proof of payment, but due to legal reasons it is always accommodation partners alone that can issue invoices for their guests.

Note: In situations where partners are paid by their guests via bank transfers, and check-outs occur before payouts are processed, in principle partners can still provide invoices based on proof of payment (i.e. the bank transfer is pending). Based on local legislation, should proof of payment not be sufficient to provide guests with invoices, partners should take steps to prepare and inform their guests that invoices will be provided via email following the completion of bank transfer payments.

As a result, partners must provide guests with invoices at check-out, either on paper or by email (or both) depending on the requirements of their local legislation. Also, depending on the applicable regulations, these invoices can likely be tax invoices or customer receipts.

What about guest invoices for reservations on Online Payments or Payments by

Even in situations when facilitates your guest’s payment, partners still need to provide their guests with an invoice at check-out – either on paper, by email, or both if required by your local legislation. This is because the reservation agreement remains between the partner and the guest. 

A few important details about invoices:

  • holds no responsibility for invoicing and will not send invoices for any room reservation to you or your guest. 
  • Please make sure any invoice you send as a partner to guests is issued in their name (or any other name agreed on with the guest). 
  • For payouts to you via VCC, the cardholder’s name will always be “ (Agent).” 

What if I am not VAT registered?

Partners must check whether or not they need to be tax-registered under their local law.  Where this is not required, they may need to issue non-tax invoices (or customer receipts).

Note: The point at which a guest is charged may have tax implications for partners, so it’s important that they understand how to handle VAT and local taxes.

What if I can only provide an invoice for the reservation amount minus commission?

No matter how partners receive the reservations funds (from the guest or via the invoice to the guest should always reflect the total reservation amount. 

Even in the case where deducts its commission prior to transferring the remaining reservation amount, partners are still required to issue an invoice for the total reservation amount.

What if I can only provide an invoice under the name of as I receive the payment from

As set out in the GDTs, only facilitates the payment for and on behalf of partner accommodation. Partners are still the suppliers of the room to the guest. does not (re)sell the room. Hence, similarly to the situation where the guest pays partners directly, they will have to issue a tax invoice or customer receipt where required by law.

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