The Slovenian Financial Administration notified a taxable person about VAT obligations for room renters using Booking.com. The clarification provided by the Financial Administration was triggered by renters being uncertain whether the new Booking.com approach to charging VAT on its services might affect their Slovenian VAT obligations.

Key VAT Rules for Room Renters

The Financial Administration received numerous inquiries from taxable persons regarding the information they received from Booking.com that the platform would begin charging VAT on its service, described as providing advertising space on its online portal, unless renters supplied a VAT identification number. This information led some room renters to believe that the new Booking.com approach creates new VAT obligations for them.

However, the Financial Administration confirmed that the existing rules continue to apply. A Slovenian room renter who receives advertising or similar services from Booking.com, or another similar platform established in another EU country, is generally required to obtain a Slovenian VAT identification number, provide that number to Booking.com, and account for Slovenian VAT on the service received under the applicable reverse-charge rules.

In other words, providing a VAT number to Booking.com does not create a new VAT obligation. The VAT identification requirement already exists because the room renter is receiving a cross-border B2B service from Booking.com. Booking.com's decision to charge VAT when a renter does not provide a VAT number does not change the underlying Slovenian VAT treatment.

Conclusion

Room renters who offer accommodation through Booking.com or any comparable platform established elsewhere in the EU should continue to comply with existing Slovenian VAT rules and provide their VAT identification number whenever requested. The Financial Administration emphasized that this guidance introduces no new VAT rules or requirements for Slovenian room renters. Instead, the existing framework simply continues to apply.