Airbnb invoices for hosts: where to download them, what VAT they carry and how to use them in your tax return

Short answer: Airbnb does not invoice you for your rental: it invoices you for its service fee. For every booking it issues a VAT invoice, which is created when you accept the booking and carries your details as they appear in your account. In Spain that fee carries 21 % VAT. You can download the invoices one by one from each booking, or all of a month's in Menu > Account settings > Taxes > Tax documents > Invoices. Watch out: only those from the last 12 months are there. For your tax return you need two things: the invoices, which support the commission expense, and the annual earnings report, which summarises what you were paid (October 2026).

What invoice does Airbnb issue to the host?

The VAT invoice for the service fee. Airbnb issues it whenever its fee carries VAT, which is your case if you rent in Andalusia. It is one invoice per booking, it is created when you accept the booking and it shows your name and address as they are in your account. If you add a verified VAT number, it will appear on all invoices issued from that moment on. If the booking changes, the VAT is adjusted to the new fee.

Do not confuse it with two other things:

• The receipt or invoice for the stay that the guest may ask you for. That document is your business, not Airbnb's (the invoice to the guest).
• The guest's VAT invoice, which corresponds to the fee the traveller pays and which they find on their receipt.

Which Airbnb entity is behind it and with what VAT?

If you live in the European Economic Area, Airbnb's Terms say that, as a host, you contract with Airbnb Ireland UC (25 North Wall Quay, Dublin). The booking money is moved by another company: Airbnb Payments Luxembourg S.A., which charges the guest and pays you.

On the tax, Airbnb's help pages make it clear: if you use Airbnb from Spain, its service fees carry 21 % VAT. In the Canary Islands, instead of VAT, it is 7 % IGIC. The VAT is calculated on your host fee. Airbnb also points out that the VAT is included in the fee it shows you: it is not a separate charge, it comes already deducted from your payout. But watch the percentage: the 15.5 % is the fee without VAT, so what you see deducted is 15.5 % plus its 21 %, close to 18.8 % of the booking (what each platform charges).

Since 2023 it is the platform that declares that VAT, not you: you do not file form 309 or register in the ROI for the commissions. You cannot deduct it, because your rental is exempt, but it does count as an expense in your income tax return. It is explained in VAT on Booking and Airbnb commissions.

How do I download the invoices?

All of a month's at once (the most convenient way, only from the browser, not from the app):

1. Go to Menu > Account settings > Taxes.
2. Click Tax documents and then Invoices.
3. Choose the month and the format (CSV or PDF).
4. Click Download.

For a current or upcoming booking: Today > choose the booking > click the total price > VAT invoice.

For an old booking: Today > Menu > Earnings > Paid > the booking > Confirmation > Details > the amount > VAT invoice.

Download them every few months. Airbnb only keeps those from the last 12 months. If you wait for the following year's tax return, those from the first months of the year will no longer be there.

What is the earnings report and what is it for?

It is the summary of what you have been paid, and Airbnb generates it automatically every month and every year, from the year you started listing. It is in Today > Menu > Earnings, under "Earnings reports" > Show all reports. Each report includes:

You can download it as a PDF or receive it by email. If you want other dates, click Create a custom report and choose dates and listings. To work booking by booking, go to Upcoming or Paid, filter and click Get your report: it gives you a spreadsheet with the fields you choose. And in each transaction you will see, under "Earnings", the line Airbnb service fee.

What use is all this in my tax return?

1. The income. What you earn from the flat goes in your income tax return as income from real estate capital (how much the tax office takes). The annual report separates gross earnings, the fee and the net, so that your accountant puts each thing in its place.
2. The commission expense. The fee, with its VAT, is an expense that is deducted, and the invoice is the supporting document. Keep it with the rest of the flat's invoices (deductible expenses).
3. The cross-check with the tax office. Under the DAC7 rules, Airbnb reports every year what it paid you for each quarter, "less fees and taxes", together with the days rented and the address of each property. That data is based on your Payments and Payouts tab, and you can download a summary. If it does not match your accounts, see platforms report to the tax office and why the figures do not match.

And if the listing is in my account and a co-host runs it?

The invoices for Airbnb's fee are still yours: they are in your account and in your name. What the co-host is paid through Airbnb does not change the amount reported for you for tax purposes. Airbnb says that the owner receives a tax document with the total amount of the booking and the co-host another with their share. The manager's commission is a separate expense, with its own VAT (VAT on commissions). If the listing is in the manager's name, the Airbnb invoices go to them: the differences are in whose name the listing is in.

What does a manager do with this?

On Airbnb, TGV comes in as co-host and the listing stays in the owner's account. That way, the Airbnb invoices and the earnings reports are in your name and you can download them yourself. Our commission is 15 % + VAT on what you are paid by the platforms, not counting cleaning. It carries its own VAT and is separate from the Airbnb invoices, so for your tax return you will have both. If you leave TGV, the listing, the reviews and the photos stay with you.