How Should I Report Guest Payments, Platform Fees, and Taxes to AADE Accurately?

To ensure compliance with AADE regulations, it's essential to have a clear understanding of how to report guest payments, platform fees, and taxes correctly. This guide provides an overview of best practices for reporting these amounts, whether collected via booking platforms or for direct bookings.

Overview of Reporting Standards

When reporting payments to AADE, always declare the full amount paid by the guest, excluding taxes. This applies irrespective of platform fees or commissions. The amount reported reflects the total transaction value excluding taxes, ensuring accurate taxation and compliance with AADE requirements.

Key Points

• Include All Platform Fees: AADE assumes the total amount paid by the guest is received by the host. While platform fees, such as host commissions, may be retained by the platform, they are still included in the gross amount declared to AADE. Invoices for these fees provided by the platform can be used for further documentation.
• Channel Commissions: Do not deduct commission fees (e.g., Airbnb or Booking.com) from the total amount. The gross figure should be entirely reported.

Direct Booking Reporting Practices

For direct bookings, such as reservations made outside booking channels, report the full payment amount received from the guest.

• Declare the Gross Amount: Always enter the initial payment made by the guest (e.g., €100) when reporting or recording payments.
• Handle Taxes: Use the "Tax Information" tab or equivalent feature in your booking platform to calculate environmental taxes (such as €8 for certain bookings). The payment should be recorded as the value excluding these taxes, ensuring accurate reporting to AADE.

Common Misconceptions and Clarifications

• Do Fees Impact Reported Amounts? No, platform fees or commissions deducted from payouts do not reduce the amount reported to AADE. They remain part of the total guest payment and should be declared in full.
• Do Environmental Taxes Reduce Declared Income? Yes, environmental taxes are calculated separately and subtract from the gross payment amount declared.

Updated on: 02/07/2026