Airbnb, Booking and tourism

Airbnb and Booking: which taxes you owe as a host in Bulgaria

Categorisation, tourist tax, VAT on commissions and income declaration – in brief.

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Renting through platforms is a tourist activity with specific obligations.

Categorisation

The property is registered with the municipality.

Tourist tax

Due per night and declared monthly.

VAT on commissions

Commissions of foreign platforms are subject to reverse charge.

Normative sources

  • Закон за туризма – lex.bg — lex.bg

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