Hoteliers will be able to take into account the commission Booking.com and VAT for it as expenses or to issue a tax deduction. In December 2020, hoteliers asked the Federal Tax Service to change the taxation system when working with Booking.com and other foreign companies. The reason was the difficulties encountered by hoteliers when working with Booking.com . Hoteliers pay a monthly commission of 15-35% to the service for bookings made through it. Until 2019, booking systems paid the tax themselves. But with the introduction of the "Google tax", Booking.com I began to pay taxes for individuals on my own, and since 2019 — for legal entities. Hoteliers could not record these payments in expenses in the accounting statements. The service provides the hotel only with an invoice and an act, and this is not enough under Russian law.
By law, market participants can deduct the amount paid Booking.com VAT from the total amount of tax, but it was not possible to do this due to technical inconsistencies. Now the Federal Tax Service has indicated that there are no obstacles for the taxpayer to exercise the right to deduct VAT.
This will allow hoteliers to take into account the commission Booking.com and VAT for it as expenses or to issue a tax deduction.
