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 vacation 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 license if they want to list their place for short-term vacation rentals. 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 info and the latest updates about what legislation applies to you on your local municipality’s website (see list of links below).
Disclaimer: The info 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 (e.g. licenses, permits, health/safety, zoning, etc.) in order to make your property available for short-term rentals on our platform. Consult your own legal advisor for further guidance and info.
1) Why is Booking.com sharing partner data?
As of January 1, 2020, the Austrian Ministry of Finance introduced new reporting obligations applicable to "platforms" that are facilitating certain supplies in Austria. These obligations went into effect on January 1, 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?
Booking.com is legally 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 info 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 January 31 of the following calendar year. Since January 2021, Booking.com is reporting data for the first time, covering info relating to 2020.
4) What happens if a partner doesn’t provide their VAT number or any other required data?
With the exception of the VAT number, Booking.com should already have the relevant data that has to be reported, since this is commercial info that we’re required to record for other reasons.
If a partner hasn’t provided Booking.com with their VAT number, we strongly recommend they update this info under the Extranet’s Finance tab as soon as possible. This will prevent authorities from potentially reaching out to Booking.com or directly to the partner to ask about this info. 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 don’t require Austrian VAT registration.
If we don’t receive this info we’ll have to 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 can’t assist in advising when an Austrian VAT number isn’t required. Partners should contact their tax advisor to understand their position.
5) What if a partner doesn't want their 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 hasn’t communicated how it will use this info, but it’s expected to be used to assess whether partners are compliant from at least a VAT perspective in Austria.
Legal & Security
- Why do I need to complete a Know Your Partner (KYP) form?
- How can I make Pulse even more secure to use?
- What you need to know about online security and social engineering
- Online Security Awareness: Phishing
- Report a security issue
- How to prevent unauthorized use of your account
- What is 2-factor authentication (2FA)?
- Requirements and regulations for surveillance devices
- Digital event security standards
- Local laws and regulations
- How do I remove a property or end my partnership with Booking.com?
- My property is under new ownership. What should I do?
- Booking.com Animal Welfare Standards for Accommodation Partners
- Booking.com Animal Welfare Standards for Experiences Partners
- Where can I find my General Delivery Terms (GDT)?
- Which settings do I need to check to comply with European Union consumer law?
- Mandatory host type (professional/private) assessment
- How does parity work?
- Our values and guidelines
- Offer transparency and clarity through simpler policies
- Our Supplier Code of Conduct
- [EN-US] Meeting legal requirements for tourist accommodation in French Polynesia