Do I supply guests with invoices?
Highlight: Booking.com 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 Booking.com cannot send invoices to partners or their guests for reservations. Booking.com 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 Booking.com?
Even in situations when Booking.com 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:
- Booking.com 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 “Booking.com (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 Booking.com) the invoice to the guest should always reflect the total reservation amount.
Even in the case where Booking.com 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 Booking.com as I receive the payment from Booking.com?
As set out in the GDTs, Booking.com only facilitates the payment for and on behalf of partner accommodation. Partners are still the suppliers of the room to the guest. Booking.com 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.
Guest Policies & Payments
- Allowing guests to book without credit card details
- Can I set up the same policies for all of my properties in one go?
- How can I set up the grace period?
- Managing my services charges
- Updating your internet, pets and parking policies
- Setting up or changing your property’s policies
- Setting up cancellation policies
- Do I supply guests with invoices?
- Accessing guests’ credit card details
- How can I set up pre-authorisation for guests’ credit cards?
- Everything you need to know about damage policy options
- Handling invalid credit cards
- How can I change my payment preferences and which credit cards I accept?
- Setting up a prepayment policy
- How do I handle guest payments?
- Everything you need to know about Strong Customer Authentication
- Understanding the new cash payment feature in your Guest Payment Options
- Payments: FAQs
- Introducing payment services from Booking.com
- Payments by Booking.com: FAQs
- Understanding Payments by Booking.com
- How much Payments by Booking.com costs
- Everything you need to know about virtual credit cards
- Refunding virtual credit cards (VCCs)
- Understanding when your virtual credit cards are activated
- Card validation and fee collection solution
- Card validation and fee collection solution for connected partners
- US Payments Ranking Benefit: how extra visibility in search results works for US properties using Payments by Booking.com
- Booking Holdings Financial Services
- Activating and processing payments with Booking Holdings Financial Services
- Identifying and verifying property owners for Booking Holdings Financial Services
- Submitting a complaint about Booking Holdings Financial Services
- FAQ: Booking Holdings Financial Services
- Booking Holdings Financial Services Payments Agreement
- Payments FAQs for property management companies in the US and Canada