People who provide accommodation services are in the crosshairs Tax Administration (SRI) which announces that it will carry out controls over the so-called to hosts who have to tax the services provided with 12% value added tax (VAT).

“If you offer accommodation, the service is taxed with 12% VAT. Formalize your activity and align with your country,” says SRI on its social networks.

The number of establishments authorized to reduce VAT from 12% to 8% has increased from 12,234 to 23,173 from Carnival 2022.

Hosts must issue invoices for accommodation services they provide via digital platforms such as AIRBNB or Booking.

The tax administration reminds them that they must register their RUC, including economic activity: accommodation services provided by hosts. Tax the above service with 12% VAT, report and pay the tax on time.

Who is the host?

In which regime do those who perform accommodation activities fall?

Accommodation activities are activities that may be subject to Rimpe or the general regime.

What tax obligations do hosts have?

Tax obligations of hosts according to their regime: