Ask the lawyer again. Tell him Booking.com apply reverse charged VAT on all of their invoices (check on your invoice first, mine has a starred note at the very bottom of the invoice saying this). Let us know if his answer changes.
The more I research this, the more convinced I become this is actually happening. They've gotten into a huge deal of trouble with Italy for using reverse charge for VAT. Italy says they shouldn't have done, Booking maintains the landlords are responsible for VAT. Depending on your country, you may find that you should've been registered for VAT if you were to receive any services from Booking.com.
So, even if you don't meet any VAT threshold, you may have to register for VAT because you receive a single service from another EU country...
I know so little about VAT so I'm still guessing but... =\
I'm afraid it might not be a glitch. I've been wrecking my brain over this all night since I received the notice and it appears to me that, since 1 July 2021, if you receive any 'electronic service' from another EU country, you have to register for VAT. I know Booking.com cannot be offering VAT advice but they should've briefed on this as they have a lot of private individual clients, and it's not entirely clear what is and is not an "electronic service", and I highly doubt they haven't already had EU VAT specialists advise them on this, resulting in this absolutely-out-of-the-blue notice they've sent out. PLEASE SOMEBODY CORRECT ME :(
As far as I can tell, at least in my country, from 1 July 2021, if you receive an electronic service from any other EU country, and I'm guessing agency services provided by Booking.com count as just that, you have to register for VAT and pay VAT by reverse charge. I'm still wrecking my brain over this. I know Booking.com aren't here to provide VAT advice but, given how many small and not-even-a-business businesses they have, I'd expect them to provide some sort of a brief on this...
Ask the lawyer again. Tell him Booking.com apply reverse charged VAT on all of their invoices (check on your invoice first, mine has a starred note at the very bottom of the invoice saying this). Let us know if his answer changes.
The more I research this, the more convinced I become this is actually happening. They've gotten into a huge deal of trouble with Italy for using reverse charge for VAT. Italy says they shouldn't have done, Booking maintains the landlords are responsible for VAT. Depending on your country, you may find that you should've been registered for VAT if you were to receive any services from Booking.com.
So, even if you don't meet any VAT threshold, you may have to register for VAT because you receive a single service from another EU country...
I know so little about VAT so I'm still guessing but... =\
Maybe it is a glitch *praying*
I'm afraid it might not be a glitch. I've been wrecking my brain over this all night since I received the notice and it appears to me that, since 1 July 2021, if you receive any 'electronic service' from another EU country, you have to register for VAT. I know Booking.com cannot be offering VAT advice but they should've briefed on this as they have a lot of private individual clients, and it's not entirely clear what is and is not an "electronic service", and I highly doubt they haven't already had EU VAT specialists advise them on this, resulting in this absolutely-out-of-the-blue notice they've sent out. PLEASE SOMEBODY CORRECT ME :(
As far as I can tell, at least in my country, from 1 July 2021, if you receive an electronic service from any other EU country, and I'm guessing agency services provided by Booking.com count as just that, you have to register for VAT and pay VAT by reverse charge. I'm still wrecking my brain over this. I know Booking.com aren't here to provide VAT advice but, given how many small and not-even-a-business businesses they have, I'd expect them to provide some sort of a brief on this...