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Show us your property and we'll see what is too low for you and the lack of basic intelligence.
I pay gov taxes for the invoices that I send to our account department. The same invoice that I give to the guest. I also pay gov taxes for Booking's commission invoice (22%). I don't see here the reason for double taxation. You create one invoice, but you can print copies. One for you, one for the guest, one for the account department, one to wipe the behind, ect..
Booking.com is taking prepayments, and they charge you the commission for their service for which you receive their invoice each month.
You as a host is providing service to a guest that stays at your property, meaning you have to issue the invoice for your services.
It makes sense if you use several booking portals. But if you rent only one apartment calendar syncing (iCal) should do its main job. If you would like everything to be automated you will achieve this with CM. Channel Manager does not attract more clients.
And who is the owner of your Channel Manager? I guess that you should contact your Channel Manager admin / support.
We just activated RISK-FREE bookings last month. Aprox 5 bookings out of 10 that were canceled, Booking didn't manage to find another guests. It's great to be paid for the empty rooms. No hussle, no cleaning... great.
In my case they charge 1,2% for the "Payments by Booking.com" This amount varies based on your location, laws, your local banks policies ect.