Value-Added Tax (VAT), or Goods and Services Tax (GST), is a consumption tax assessed on most supplies of goods or services. In some jurisdictions, VAT/GST may be known by another name such as Japanese Consumption Tax (JCT) in Japan, or Québec Sales Tax (QST) in Québec, Canada. 

Vrbo and VAT

We may be required to charge VAT on certain fees received for services supplied to hosts and to guests. In certain jurisdictions, including Australia, Norway, Switzerland, Iceland, and the European Union (EU), fees may be subject to VAT as Electronically Supplied Services (ESS). VAT laws relating to ESS are rapidly changing, and it is anticipated that additional jurisdictions may implement ESS VAT laws.  

For more information on VAT in the EU, visit the Taxation and Customs Union.

Host VAT

Depending on the jurisdiction of your residence, or location of your property, you may need to charge VAT on the services you provide to guests. In other jurisdictions, we may need to charge VAT to guests on the services you provide. If we’re required to charge VAT to guests, we might, depending on your tax status, send part or all of the VAT amount to you to remit to the local tax authorities, or we might remit all of the VAT amount directly to the local tax authorities. 

Applicable VAT is calculated based on the total of either the subscription or booking fee. If applicable, VAT is charged at the time of payment according to the billing address provided to us. You’re responsible for ensuring your billing address is accurate as we may not be able to amend, reissue, or modify any invoice. In some jurisdictions, the payment processing fee may be exempt from VAT. Where this is the case, VAT will not be charged on the payment processing fee.

Handle VAT

Please consult a tax advisor to determine the VAT treatment of the services you provide. If you're already registered for and charge VAT on services you provide to guests, please submit your VAT registration number under your billing address in your account.

Guest VAT

Applicable VAT is calculated based on the service fee total. If applicable, VAT is charged at the time of booking according to the billing information provided to us. If the booking is changed, VAT adjusts to reflect any change in the service fee amount.