VAT on commission invoices in Zambia: FAQs

From 1 July 2024, we’ll apply VAT to commission invoices we send to accommodation partners in Zambia in accordance with the VAT legislation of Zambia and the Cross-Border Electronic Services Regulations.

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

As of 1 July 2024, VAT is applied to the commission invoices that we send you as an accommodation partner in Zambia. This VAT could be reclaimed from the Zambia Revenue Authority, if you’re entitled to do so. For this purpose, we’re required to state your Taxpayer Identification Number (TPIN) on the commission invoices that we send you. If you haven’t done so already, please provide us with your TPIN by following the steps in the next section.

If you haven’t already, please provide us with your TPIN by 30 June 2024. Here’s how:

1. Sign in to the extranet
2. Click on Finance or Finance settings
3. Click on VAT Details and then Edit details
4. Enter your TPIN
5. Click on Save

Until when can I provide you with my TPIN?

Please provide us with your TPIN by 30 June 2024.

A TPIN, or a Taxpayer Identification Number, is a unique computer-generated number which can be issued to companies and private individuals.

If you don’t provide us with your TPIN, we cannot state your TPIN on the invoices we send you. Consequently, if entitled, you won’t be able to reclaim the VAT on commission charged by Booking.com from the Zambia Revenue Authority.

We’ll start applying VAT to commission invoices we send to partners in Zambia from 1 July 2024. Those invoices will cover reservations where guests checked out during the month of June 2024.

If you receive a commission invoice after 1 July 2024 that doesn’t include your TPIN, yet you’ve already provided the number, please check the extranet to make sure that the information you’ve provided is saved. To do this, follow the instructions in the What you need to do section of this article.

If the TPIN is saved and you still receive a commission invoice that omits it, please dispute the original invoice. We’re sorry for any inconvenience and we’ll credit the incorrect commission invoice and issue a correct invoice with your TPIN included.

Depending on your circumstances, the VAT may not cost you extra if you have a TPIN. To find out if you’re eligible to reclaim any VAT we charged you, we recommend you contact your tax advisor. 

In case you don’t provide a TPIN, the VAT will be an extra cost.

Once you obtain a TPIN, please provide it to us by following the instructions in section two of this article. When we receive it, we’ll include it on the commission invoices we send to you.

If you have a TPIN, please provide it as soon as possible. However, in the event that you weren’t able to do so, we’ll correct the invoices and issue a credit invoice. We’ll only do this if you can prove that you had a TPIN for the applicable period. The period for which we can issue credit notes is restricted to three months, so please let us know as soon as possible if you want us to update your TPIN information.

You’ll find our TPIN on the commission invoices we send to you.

Please visit the Tax Authority website to find more information.

Yes, we’re now registered for VAT in Zambia. As a result, we’ll apply VAT to our commission invoices in accordance with the Zambia VAT legislation, and we’ll pay that VAT to the Zambia tax authorities in full.

Keep in mind that Booking.com is a Dutch company, and our VAT registration in Zambia is separate from our obligations to pay other taxes in the Netherlands.

If you have further questions about your tax obligations, we recommend that you contact your tax advisor or accountant.