# Booking.com: VAT 24% on commission for individuals from December 1st > The commission remains 16.6%, but from 1/12/2026, 24% VAT is added for those without VAT number in VIES. What this means in euros and what the deadline is. From **December 1, 2026**, Booking.com will start charging Greek VAT of 24% on its commission for private hosts who do not have a VAT number confirmed in VIES. The commission rate does not change — what you pay on top of it does. For an accommodation that primarily operates through a platform, the difference is not theoretical: the actual burden rises from 16.6% to **20.58%** of the turnover. ## What exactly changes Booking.com is a company from another EU member state. When it invoices services to a business with a VAT number registered in VIES, the reverse charge mechanism applies: the invoice is issued without VAT, and the recipient pays it in Greece. However, when the recipient does not have such a VAT number — that is, is a private individual — the reverse charge does not apply. From December 1, the platform will add Greek VAT of 24% to the commission invoice. ## How much it costs in practice With a commission of 16.6% and a booking of €1,000: Today From 12/1/2026 Booking value €1,000.00 €1,000.00 Commission 16.6% €166.00 €166.00 VAT 24% on the commission — €39.84 **Total retained by the platform** **€166.00** **€205.84** **Net to you** **€834.00** **€794.16** Actual burden 16.6% 20.58% In 40 bookings of €1,000 during the season, the difference is approximately **€1,600** less revenue — with exactly the same occupancy and the same work. ## Who it concerns and who it does not - **It concerns you** if you operate as a private individual, without a VAT number registered in VIES for intra-community transactions. - **Nothing changes** if you have a business with a valid VAT number in VIES: the reverse charge continues to apply, as it has until now. Note: having a VAT number does not automatically mean that you are registered in VIES. It is a separate registration, and you can check it at the [official verification tool of the European Commission](https://ec.europa.eu/taxation_customs/vies/). ## The deadline: October 31, 2026 If you have a valid VIES VAT number, you must register it in your Booking.com account **by October 31, 2026**, so that the VAT charge does not activate from December 1. If you do not have one, the decision on whether it is beneficial to obtain one is accounting-related and depends on your turnover, your status, and the obligations it entails. It is not a decision made from an article — it is a discussion with your accountant, and it is advisable to do it before the end of October. ## If you use “Payments by Booking.com” In this case, the 24% VAT also applies to the Payment Service Fee , not just to the commission. The total burden is therefore slightly higher than in the example of the table. ## What does not change The change concerns **only the platform's fee**. The tax regime of short-term rentals does not change: VAT does not arise on your stay because Booking.com charges VAT on its commission. ## What you can do **1. Price adjustment.** To keep your net income the same, a price increase of about **5%** is needed — not 24%, as it may seem at first glance, because VAT is only calculated on the commission. **2. Less dependence on one platform.** Every booking that comes directly — from repeat visitors, from your own website, from a commission-free listing — is not affected at all by this change. The more of your turnover goes through commission channels, the greater your exposure to decisions made elsewhere. At ChalkidikiHub, the listing has no commission on bookings: the visitor communicates directly with you. It does not replace the large platforms — but every booking that does not go through them is a booking you keep entirely. ## Before making decisions The article describes an announcement; it does not substitute for tax advice. The regime of each accommodation differs — talk to your accountant before changing pricing or tax status. Source: [hania.news](https://hania.news/2026/09/21/booking-com-ti-allazei-gia-tous-idiotes-hosts-fpa-24-stin-promitheia-apo-1i-dekemvriou/). For the platform's charging terms, see the [Booking.com help page](https://partner.booking.com/el/βοήθεια/προμήθεια-τιμολόγια-φόροι). --- Source: Type: BlogPosting · Halkidiki, Greece