What amount should I put on the invoice for an Airbnb/Booking reservation?

Do not put the amount paid out by the platform on the invoice. The platform’s commission is your expense, not a discount given to the guest. The basis of the invoice is always the full gross accommodation fee paid by the guest, i.e. the amount before the commission is deducted.

With Airbnb’s 15.5% Host-Only Fee, you invoice the accommodation fee paid by the guest. Airbnb deducts its 15.5% commission from this amount and pays the remainder to you. Regardless of this, the invoice must show the full amount before the deduction.

For Booking.com, where the commission is usually around 15%, the same rule applies: the full amount paid by the guest is the gross accommodation fee.

Example: the guest pays 100 000 forint to Airbnb. Airbnb deducts 15 500 forint in commission, so it pays 84 500 forint to you. However, the invoice still shows 100 000 forint. You also calculate the tourist tax (IFA) and VAT from this 100 000 forint, not from 84 500 forint.

From October 2025, Airbnb extended the Host-Only Fee model to all software integrations, including channel managers. This means that the host pays the full 15.5% commission, while the guest does not pay a separate Airbnb platform fee. Individual hosts could also choose the 3% commission option until October 2026. Under this arrangement, the guest paid a separate fee to Airbnb.

This is for information only and does not constitute tax advice. Consult an accountant about invoicing details, especially for bookings in foreign currencies and when determining the date of performance.