In short
- Booking.com has announced that from 1 December 2026 it will charge 25% Croatian VAT on its commission to partners in Croatia that have not provided a valid VAT ID.
- The VAT applies only to the commission, not to the price of the stay. It is not a new tax — what changes is how the VAT on the commission is charged and paid.
- Partners with a valid VAT ID continue to account for the VAT on the commission themselves, under the reverse charge.
- Which number to provide and where to report the VAT depends on your establishment, tax status and the invoice issuer — especially if you are an owner from another EU Member State.
Booking.com has informed its partners in Croatia of a change that affects every owner who uses the platform: anyone who has not provided a valid VAT identification number will, from 1 December 2026, also be charged Croatian VAT on their commission invoices. Below we explain what exactly is changing, who it affects and what to check while there is still time.
What Booking.com has announced
According to the notice reported by the Croatian business press, from 1 December 2026 Booking.com will charge 25% Croatian VAT on its commission to all partners in Croatia that have not given it a valid VAT ID by 31 October 2026.
The VAT is charged only on the commission, not on the price of the stay or the total booking value. On a €1,000 booking with a €150 commission, Booking.com would add €37.50 of VAT.
| Your situation | From 1 December 2026 |
|---|---|
| You have given Booking.com a valid VAT ID | Booking.com does not add Croatian VAT to its commission; you account for the VAT yourself under the reverse charge |
| You have not given a VAT ID, or it is not valid | Booking.com adds 25% Croatian VAT to its commission |
Why Booking.com asks for a VAT ID
Booking.com refers to Council Implementing Regulation (EU) No 282/2011. Under it, a supplier may treat a customer who has provided a valid VAT identification number as a taxable person. A customer who has not provided one may be treated as a non-taxable person — in which case the supplier charges VAT on its service itself.
This is not a new tax. VAT on the services of foreign platforms had to be paid before as well: partners with a VAT ID account for it themselves, and from December Booking.com will charge it to partners without one.
What it means for you
How much the change affects you depends on your VAT status. There are three common situations.
Owners established in another EU Member State
For foreign owners, the question is not just whether they have a VAT ID, but which one. An owner established in, say, Germany or Austria may have a VAT number from their home country, a Croatian VAT ID, or both. The number you give Booking.com affects how Booking.com invoices you, but a Croatian VAT ID does not, by itself, mean registration under the regular VAT scheme, nor does it determine where the commission is taxed.
That is why, before you enter a number, we check which VAT ID and tax treatment apply to you — including the cross-border small-business exemption, if you use it. More on foreign owners' obligations: Apartment rental tax in Croatia for foreign owners.
Private hosts living in Croatia, outside the VAT system
A private host living in Croatia who pays the lump-sum tax is usually outside the VAT system and does not charge VAT to guests. They still have obligations for services received from platforms in other EU Member States: according to the Croatian Tax Administration, they need a VAT ID, must calculate and pay Croatian VAT on the service received, and report it on the PDV and PDV-S forms. They cannot deduct this VAT, so it is a cost.
If you have already given Booking.com a valid VAT ID and report the VAT on its commission regularly, nothing changes for you. If you do not have a VAT ID, or have not entered it on Booking.com, from December Booking.com will charge you the VAT on its commission.
Avoid paying twice. If Booking.com adds VAT to its invoice, agree with your accountant how to record that invoice — so that you do not pay the same VAT twice, once to Booking.com and once in your own VAT return. Obligations for periods before December remain as they were.
Companies and sole traders in the VAT system
If you rent out through a company or sole trade (obrt) registered for VAT, you already have a VAT ID. Check that it is entered on Booking.com and that it is valid — then nothing changes for you, and you continue to account for VAT on the commission under the reverse charge. Owners from outside the EU usually rent through a Croatian company or sole trade, so what applies to them depends on whether that business is in the VAT system.
A VAT ID does not put you in the VAT system
Many hosts put off getting a VAT ID because they fear having to charge VAT to guests. A Croatian VAT ID — the prefix HR followed by your OIB, the Croatian personal identification number — is used for dealings with taxable persons in other EU Member States. On its own, it does not mean registration under the regular VAT scheme: a host outside the VAT system still does not charge VAT on accommodation.
The VAT ID is requested from the Croatian Tax Administration, which takes the view that the application should be filed 15 days before you start receiving platform services. If you do not have one yet, we can prepare and submit the application for you.
What to check before 1 December
- Whether you have a VAT ID. If you are not sure, get in touch and we will check.
- Whether the number is valid. You can check a VAT ID in the European Commission's VIES system — Booking.com requires a valid number.
- Whether the number is entered on Booking.com. The VAT ID is entered in the Booking.com Extranet, among the VAT details in the finance section.
- Who issues your commission invoice. Check the name and country of the issuer on the invoice — this affects how and where the service is reported for VAT.
- Whether you have reported VAT on the commission so far. If you should have and did not, it is better to put it right before the Tax Administration contacts you.
- If you are a non-resident, check which VAT ID and tax treatment apply before you enter a number.
Booking.com set 31 October 2026 as the deadline for providing a VAT ID. If you cannot provide it by then, get in touch — we will check how this affects your invoices from December and what needs to be reported.
Frequently asked questions
What happens if I do not give Booking.com a VAT ID?
According to the announcement, from 1 December 2026 Booking.com will add 25% Croatian VAT to your commission. This does not change your obligations towards the tax authorities — if you were required to have a VAT ID, that obligation still applies.
Can I still apply for a VAT ID after 31 October?
Yes. The 31 October deadline is Booking.com's, not the Croatian Tax Administration's. Until you receive the number and enter it on Booking.com, Booking.com will, according to the announcement, charge VAT on your commission from December.
Does this also apply to Airbnb and other platforms?
The announcement concerns Booking.com. The obligation to account for VAT on services from foreign platforms is not limited to Booking.com, but how it is calculated and reported depends on who issues the invoice and from which country. For each platform, check who issues your commission invoice.
How we can help
We will check whether you need a VAT ID and which one, prepare and submit the application, and take care of calculating and reporting VAT on platform commissions. Write to us in English or Croatian.
Last updated: 27 October 2026. This article is general information and is not advice for your specific situation. Rules and platform policies change — check the current position or ask us before you decide.
