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    Airbnb and the Dutch tax and customs administration (Belastingdienst)

    You can read this article in Dutch or English.

    The following information does not apply to VAT-registered hosts who have provided us with their VAT ID number. If you are a VAT-registered host, please make sure that you provide us with your VAT ID number.

    Whether tax-related data can be shared

    We collect VAT on the user service fees we charge in the Netherlands, and occasionally we can be subject to routine audits to ensure that we are paying the correct amount.

    As part of that process, the Dutch Tax and Customs Administration (Belastingdienst) may request limited, tax-related data for transactions on the platform.

    Who we may share tax-related data with

    In the Netherlands, we are working with the Dutch Tax and Customs Administration (Belastingdienst) to comply with valid and legal requests for tax information. Accordingly, tax-related data may be shared with the Dutch Tax and Customs Administration (Belastingdienst).

    When tax-related data may be shared

    Tax-related data for transactions from 20 January 2019, which is due to be reported by hosts for income tax purposes from 2020 onwards, may be shared with the Dutch Tax and Customs Administration (Belastingdienst) on a quarterly basis, from June 2019 onwards.

    While we collect and remit VAT to the Dutch Tax and Customs Administration (Belastingdienst) every quarter, hosts don’t have to report the income from those transactions for income tax return purposes until the following year.

    What tax-related data may be shared

    We may be required to share tax-related data for transactions from 20 January 2019 with the Dutch Tax and Customs Administration (Belastingdienst) on a quarterly basis from June 2019 through the following two-stage process:

    Stage 1

    On an ongoing quarterly basis, the Dutch Tax and Customs Administration (Belastingdienst) may request a list of data for all transactions in which VAT was paid in the Netherlands for any period from 20 January 2019.

    The list of tax-related data that we would provide under a Stage 1 request is standard and usually cannot be used to identify individual users. It will contain your Airbnb User ID number, and the Transaction Confirmation Codes that relate to any bookings accepted or made in the relevant period. This data will only identify you if the Dutch Tax and Customs Administration (Belastingdienst) has additional information that links you to a particular Airbnb User ID number or Transaction Confirmation Code.

    You can check out the full list of tax-related data that we may be required to share under a Stage 1 request.

    Stage 2

    After receiving the list of tax-related data that could be shared under a Stage 1 request, the Dutch Tax and Customs Administration (Belastingdienst) may request additional information that will identify hosts (not guests) whom they identify (by reference to the hosts’ Airbnb user ID number) as being of interest.

    You can check out the full list of additional information that we may be required to share under a Stage 2 request.

    Whether information identifying you will be shared

    The two-stage process in which tax-related data may be shared with the Dutch Tax and Customs Administration (Belastingdienst) ensures that, for a significant number of users, data that would usually identify them will not be shared.

    That said, we may be required to share data that could identify you under a Stage 2 request (see What tax-related data may be shared).

    How you’ll know whether information identifying you has been shared

    We will notify you if we are required to share data the could identify you under a Stage 2 request.

    How the tax-related data may be used

    Certain EU tax laws impose legal obligations on companies to keep sufficiently detailed records of tax information in order to enable EU tax authorities to verify that they have received the correct amount of tax. Companies may be required by law to provide those records to EU tax authorities.

    The tax laws referred to may require us to share data with the Dutch Tax and Customs Administration (Belastingdienst), including, in limited instances, data that identifies a host.

    EU Tax authorities are also subject to strict privacy laws, and usually will only be entitled to use and share that data for the purposes of fulfilling their responsibilities set out in local laws. Those responsibilities typically include assessment and enforcement of taxes, recovery of unpaid taxes, enforcing anti money laundering laws, and ensuring the State social security system is aware of a taxpayers' earnings.

    For more information on other local laws that may apply to you as a host, check out our Responsible Hosting page.

    Whether other home sharing platforms share your tax-related data

    All home sharing platforms are obligated to comply with valid and legal requests for tax information.

    Privacy

    We understand that you may have privacy concerns about data identifying you being shared with the Dutch Tax and Customs Administration (Belastingdienst). Accordingly, we have worked with the Dutch Tax and Customs Administration (Belastingdienst) to fulfill our legal obligations in a way that takes into account strict data privacy laws.

    The two-stage process in which tax related data may be shared with the Dutch Tax and Customs Administration (Belastingdienst) ensures that, for a significant number of users, data that would usually identify them will not be shared. We will notify you if we are required to share data that could identify you under a Stage 2 request.

    Further helpful resources

    We know that hosts want to pay their fair share of tax but that the process can be confusing. Ahead of the 2020 tax filing deadline, we are launching new tools to help, including:

    • A free tax guide for hosts on Airbnb in the Netherlands
    • A free, independent tax help hotline for general questions about your tax obligations. This hotline can be accessed by calling +31 88 2359000 on 7, 11-14, and 18-19 June 2019 between 9:00 am-12:00 pm and 2:00-5:00 pm

    You can find your Airbnb earnings by going to the Gross Earnings tab in the Transaction History section of your Account page.

    If you have additional questions about taxes, we always recommend contacting a tax advisor in your area.

    For more information on other local laws that may apply to you as a host, check out our Responsible Hosting page.

    Back to top

    The full list of tax-related data that may be shared in Stage 1 for each transaction is:

    1. Transaction Confirmation code
    2. Airbnb User ID number
    3. Date VAT was collected by us (usually the date on which the booking was made)
    4. Event type (booking or alteration/cancellation)
    5. Time Period (e.g. Quarter 2, 2019, so 1 April 2019 to 30 June 2019)
    6. VAT country (e.g. the Netherlands)
    7. VAT rate (e.g. 21%)
    8. VAT currency
    9. Total amount (Airbnb Fee + VAT amount collected) (in remittance currency)
    10. Airbnb Fee (in remittance currency)
    11. VAT amount collected (in remittance currency)
    12. Total amount (Airbnb Fee + VAT amount collected) USD
    13. Airbnb Fee in US dollars
    14. VAT amount collected in US dollars
    15. User currency
    16. User currency total amount (Airbnb Fee + VAT amount collected)
    17. Name of country that we determined the user paying VAT is a resident of for the purposes of the transaction.
    18. The type of data (but not the actual data itself) used by us to determine the users’ country of residence for the purposes of the transaction.

    The full list of additional information that may be shared under a Stage 2 request:

    1. Name of host
    2. Listing address
    3. The data used by us to determine the hosts' country of residence, namely one or some of the following:
      1. Phone number
      2. IP address
      3. Payment details
      4. Government ID