Booking.com Statements and VAT for Bulgarian Hosts 2026

Booking.com sends its commission invoice in the first week of each month. It covers every guest who checked out in the previous month and must be paid within 14 days of issue. You download the invoices, reservation statements and payout statements from the Extranet under Finance. The commission is invoiced by Booking.com B.V. (Netherlands), so in Bulgaria you owe the VAT on it under the reverse charge. If you are not VAT-registered, you must register under Art. 97a of the VAT Act at least 7 days before VAT on the first commission becomes chargeable. Amounts are in euro and the rules are those in force in 2026.

Which Booking.com documents you need

Commission invoice: issued monthly for reservations with check-out in the previous month. It is the expense document in your books.
Reservation statement: every reservation on the invoice, with its amount and commission.
Payout statement: with Payments by Booking.com, shows what was transferred to you after deductions.
Statement of Accounts: a monthly PDF of all financial transactions between you and the platform.
Credit and debit notes: corrections to earlier invoices.

How to download commission invoices

Sign in to the Extranet. Your user needs the Finance permission, otherwise the finance menus are hidden.
Open Finance and select Invoices (with Payments by Booking.com the menu is Documents and invoices).
Use the year filter to see invoices up to 5 years back.
Select an invoice and download it. In the Pulse app the path is More → Finance → Invoices → Download PDF.

How to download reservation statements

In Finance → Invoices, choose an invoice and click View statement under Actions.
You can also use the Reservation statements tab and choose the period.
Click Download XLS or Download CSV.

Check the statement before booking it. No-shows and cancellations must be marked in the Extranet within 48 hours of the check-out date, or their commission ends up on the invoice.

How to download payout statements

If you use Payments by Booking.com and are paid by bank transfer:

Open Finance → Payout information.
Select the year or a shorter period: a month, a week or a day.
Download the document as PDF or CSV. It lists every reservation, adjustment and amount transferred.

If you are paid by virtual credit card, use Finance → Reservation statements and put the year together from the monthly statements. If you manage several properties, the report is in the group Extranet under Finance → Financial report.

How the documents are booked

The most common mistake is to record only the net amount that reaches the bank account. The correct treatment is:

Revenue: the full value of the stays, taken from the reservation statement or your own documents to guests.
Expense: the commission on the Booking.com invoice and, with Payments by Booking.com, the payment service fee.
Settlement: when commission is deducted from payouts, the payout statement shows how gross revenue and commission are netted. If you pay manually, settle each invoice with a separate transfer that quotes your property ID and the invoice number.

Commission is also charged on extra fees such as cleaning. Booking.com does not charge commission on local taxes such as tourist tax. Show the tourist tax separately on your invoice to the guest.

VAT on the commission: reverse charge

Booking.com B.V. is not established in Bulgaria. Its intermediary service to you is supplied in Bulgaria, and the VAT is payable by the recipient (Art. 82(2)(3) of the VAT Act, ЗДДС). That is why the Booking.com invoice arrives without Bulgarian VAT. You charge the 20% yourself with a protocol under Art. 117 ЗДДС, issued within 15 days of the VAT becoming chargeable.

When this forces registration under Art. 97a

Registration under Art. 97a is compulsory for any taxable person who receives such services and is not registered under the general rules. The NRA states that short-term letting through Booking and similar platforms triggers this obligation. The application is due no later than 7 days before VAT on the first commission becomes chargeable. You file it in the NRA e-services portal with a qualified electronic signature, or at an NRA office.

After registration you file a VAT return and VAT ledgers every month by the 14th. Your commission protocols go in the sales ledger. The purchase ledger can contain a single zero record. With an Art. 97a registration you cannot deduct input VAT. If your taxable turnover exceeds €51,130 in a calendar year, you must register under Art. 96 within 7 days. Your stays are then charged 9% VAT. See our VAT registration page for details.

Worked example

A company with one guest apartment is registered under Art. 97a. Guests who checked out in March 2026 paid €2,000. At the start of April it receives a €300 commission invoice.

Revenue from stays: €2,000.00.
Commission expense: €300.00.
VAT on the protocol: €300 × 20% = €60.00. It goes in the VAT return for the period in which it became chargeable and is paid by the 14th of the following month. Because the registration is under Art. 97a, the €60 cannot be deducted.
Real cost of the commission: €360.00.

Key deadlines

1st–7th of the month: Booking.com issues the invoice. You cannot change invoice details on these days.
Within 14 days of issue: pay the invoice, unless commission is deducted automatically.
Within 15 days of chargeability: issue the VAT protocol.
14th of each month: VAT return.

The monthly obligations are also in our tax calendar.

Frequently asked questions

How do I change the details on the invoices, such as my company number or address?

In the Extranet go to Finance → Finance settings → Invoice details → Edit details. Changes are blocked between the 1st and the 7th of the month and apply from the next billing cycle.

Booking.com deducts the commission from my payouts. Do I still self-charge VAT?

Yes. How you pay does not change the fact that you receive a service from a foreign supplier. You charge VAT on the invoiced commission.

How far back can I download invoices?

Booking.com shows invoices for up to 5 years. After a change of ownership, the previous owner's invoices are no longer visible.

Do I need a separate Art. 97a registration for Airbnb?

One registration covers all platforms. You still issue protocols for the services of each one.

Sources

Booking.com Partner Help: Paying your invoices, Reviewing your reservation statement, Understanding your commission, Payments by Booking.com; Booking.com Terms; NRA, Short-term letting through online platforms; NRA, VAT registration; VAT Act (Art. 66a, 82, 96, 97a, 117, 125).

If you would rather have someone else download the statements each month and file the returns, Fiscala can take over the bookkeeping for your property.