VAT on commission invoices in Serbia: FAQs

From 1 May 2024, we’ll start applying VAT to commission invoices we send to accommodation partners in Serbia. The first invoices with the VAT applied will be released for April 2024 checkouts.

We’ll pay the charged VAT to the Serbian tax authorities in full. This doesn’t impact the VAT charged to guests for their stays – it only concerns the commission invoices we send to you.

You’ll start receiving commission invoices from us with 20% VAT charged on top of our commission. You should pay the total invoice amount to Booking.com. 

All partners will be charged VAT, even if they’re registered in SeF or not. 

The documents you’ll receive are:

• If you’re registered in SeF, you’ll receive an e-invoice and a commission statement in the extranet.
• If you’re not registered in SeF, you won’t receive an e-invoice, but you’ll receive a commission invoice in the extranet.

We’ll start applying VAT to commission invoices we send to accommodation partners in Serbia as of 1 May 2024. Those invoices will cover reservations where guests checked out in April 2024.

If you’re a registered VAT entity, you might be able to deduct your VAT. If you’re not registered as a VAT entity, this might come as an extra cost for you. For more information, we recommend contacting your financial advisor or your accountant.

If you’re VAT registered in Serbia, you’ll need to provide us with your Tax Identification Number (TIN) and declare if you’re registered in SeF.

You might also need to provide us with your Unique Number of the Issuer – Public Funds User (JBKJS), if you have one.

Please provide us with your tax information by 30 April 2024. Here’s how:

1. Sign in to the extranet.
2. Click on the Finance or Finance settings menu.
3. Click on VAT details then Edit details.
4. Enter your Tax Identification Number (TIN).
5. Declare if you are a SeF user by replying Yes or No to Are you a SEF user?.
6. If applicable, enter your JBKJS in the If you have a unique number for the user of public funds (JBKJS), provide it below field.
7. Click Save.

You don’t need to take any action. We’ll start applying VAT to the commission invoices we send you.

All partners in Serbia will receive commission invoices with 20% Serbian VAT charged on top of their commission, regardless if they’re registered as VAT payers or not.

If you don’t provide us with a TIN number and you’re not registered within SeF, you’ll receive a commission invoice from us with 20% Serbian VAT on top of the commission fee. You’ll have to pay the total amount on the invoice to us.

The formats for your identification numbers are usually:

• TIN is nine digits long
• TIN that’s also used as a personal ID number (JMBG) is 13 digits long
• JBKJS is five digits long

If you received a commission invoice instead of a commission statement, please contact us through the extranet. We’ll make sure to issue you a full credit note statement followed by the correct document.

You’ll find our TIN number on the commission invoice, commission statement and the e-invoice you’ll receive starting from 1 May 2024.

Yes. We registered as a company in Serbia in April 2024. This registration is separate from the fact that we’re a Dutch-established and incorporated company and we’re paying our income tax in the Netherlands. 

Please contact your tax advisor or accountant for this information. For general tax-related information, you can refer to the Serbian tax administration website.

If you want to dispute the commission statement, commission invoice or e-invoice, you’ll need to do so via the dispute tool in the extranet.

If you have further questions about your tax obligations, we recommend that you contact your tax advisor or accountant. Unfortunately, we can’t provide advice about your or your property’s specific tax obligations.