Alojamento Local in Portugal in 2026: VAT, Cleaning Fees and Commissions

Should VAT on a cleaning fee be charged at 6% or 23%? Do you need to issue a green receipt for an Airbnb Host Referral bonus? Should you invoice the amount paid by the guest or the net amount received from the platform?

These are some of the most common questions among Alojamento Local operators in Portugal. This guide provides practical answers based on the rules available as of 21 August 2026.

Quick answers

Cleaning fees: 6% or 23% VAT?

The answer depends on the economic nature of the cleaning service, not simply the label used on the platform or invoice.

In binding information Case No. 29462, approved on 27 March 2026, the Portuguese Tax Authority clarified that a mandatory cleaning fee that is essential and directly linked to the stay may be treated as an ancillary part of the accommodation service.

In this case, it follows the VAT treatment of the main accommodation service, even when the cleaning fee is shown separately on the invoice.

Therefore, cleaning carried out before check-in or after check-out, which the guest cannot refuse and without which the property would not be provided under the agreed conditions, should generally benefit from the reduced VAT rate applicable to accommodation.

This conclusion should be read together with item 2.17 of List I attached to the Portuguese VAT Code and the interpretation contained in Case No. 29462.

The current VAT rates are:

The regional rates can be confirmed in the Portuguese Government’s official VAT guide.

The situation changes when, for example, a guest requests an additional cleaning service during the stay, with its own price, which could be refused without affecting the accommodation. This is an independent service and is subject to the standard VAT rate.

The invoice issued by a cleaning company to the property operator should not be confused with the cleaning fee charged by the operator to the guest. These are two separate transactions. The cleaning company’s invoice will normally carry the standard VAT rate, without necessarily changing the VAT treatment of the fee charged to the guest.

How to declare an Airbnb Host Referral bonus

The Airbnb Host Referral programme rewards an existing host for referring a new host who completes the programme’s qualifying requirements.

A monetary bonus of this kind is not accommodation revenue. For tax purposes, it will generally be treated as payment for a referral or promotional service and classified as Category B income when received by an individual.

Article 3 of the Portuguese Personal Income Tax Code includes income obtained from the provision of services within Category B.

An invoice or invoice-receipt should be issued to the Airbnb entity that actually paid the bonus, using the company and tax information shown on the payment document. Hosts should not automatically assume that the customer is Airbnb Ireland. The paying entity must be verified.

If the customer is a business established in another country and the transaction qualifies as a B2B service, the service will not normally be subject to Portuguese VAT. The invoice should contain the wording “IVA — autoliquidação”, under the place-of-supply rules in Article 6 of the Portuguese VAT Code and the invoicing requirements in Article 36.

In practical terms:

• If the invoice and payment are recorded at the same time, issue a fatura-recibo.

• If the invoice is issued before payment, issue the invoice first and the receipt when payment is received.

• A company uses its normal invoicing system. A recibo verde applies to individuals invoicing through the Portuguese Tax Authority’s portal.

• If referral income becomes recurring, the operator may need to add or update the activity registered with the Tax Authority.

A non-cash travel coupon may require different treatment and should not automatically be handled as a monetary referral payment.

Who should invoice what on an Airbnb or Booking reservation?

Three different documents are involved, and they should not be confused.

1. The host’s invoice to the guest

The accommodation operator is responsible for issuing the invoice for the stay.

The invoice should show the gross price of the service supplied, including host charges such as mandatory cleaning, before the platform’s commission is deducted.

For example, if the guest pays €500 for accommodation and the platform retains a €75 commission, the host’s invoiced revenue is not €425. The host invoices €500 and records the €75 commission separately.

Booking.com also confirms that the accommodation provider is responsible for issuing the guest’s invoice.

2. The platform’s invoice to the host

Airbnb or Booking.com issues an invoice to the host for its commission or service fee.

The VAT invoice provided by Airbnb relates only to the platform services charged to the host. It is not the invoice for the accommodation supplied to the guest.

The platform invoice should be retained and recorded as a business purchase or expense. It should not be recreated as a green receipt issued by the host.

When the commission is invoiced by a foreign entity, the host may have to account for Portuguese VAT under the reverse-charge mechanism. This obligation can still apply when the host’s own accommodation revenue is exempt from VAT under Article 53.

Payments to Airbnb Ireland may also require an assessment of withholding tax, Modelo 30 and the applicable double-tax treaty. Airbnb explains the use of Form RFI-21 and the company’s tax residence certificate.

3. The reservation statement or payout report

The platform statement is used to reconcile:

• the amount charged for the accommodation;

• discounts;

• platform commission;

• taxes and fees;

• refunds;

• and the amount transferred to the host.

This statement is not, by itself, a Portuguese tax invoice. It should also not be recorded as additional revenue if the guest’s invoice has already been issued.

Self-billing is only valid when there is a written agreement, a document-acceptance procedure and the wording “autofaturação” appears on the document, in accordance with Article 36 of the VAT Code.

What should be entered in the Portuguese Tax Portal under the simplified regime?

Revenue invoices issued by the host must be reported to the Portuguese Tax Authority.

When invoices are issued directly through the Tax Portal, communication is automatic. When they are issued through another invoicing system, the applicable invoice-reporting requirements must be followed.

Foreign commission invoices should not be converted into invoices or green receipts issued by the host. They should be retained as business expenses, together with the reservation statement and payment evidence.

Under the simplified IRS regime, the commission does not necessarily reduce taxable income euro for euro. Depending on the coefficient applicable to the property, it may count towards the requirement to substantiate expenses corresponding to 15% of gross income.

These rules are contained in Article 31 of the Portuguese Personal Income Tax Code.

The standard manual registration feature in e-Fatura is mainly intended for Portuguese invoices and certain foreign personal expenses. Foreign purchases related to a Category B activity are handled through the relevant business records and annual declarations, while the original documents must be retained.

The Tax Authority explains this distinction in its frequently asked questions about foreign invoices.

Are 2026 advance tax payments based on 2025 profit?

It depends on whether the operator pays IRS or IRC.

IRS advance payments

For an individual earning Category B income, the 2026 pagamentos por conta are generally calculated using tax information from the second preceding year. This means they are based on 2024, not directly on the profit earned in 2025.

Article 102 of the Portuguese Personal Income Tax Code provides for three advance payments. In 2026, the tax calendar indicates the following deadlines:

• 20 July;

• 21 September;

• 21 December.

The taxpayer may reduce or stop the payments if they estimate that tax withheld and payments already made will be sufficient. However, reducing them excessively may result in compensatory interest.

IRC advance payments

For a company whose financial year matches the calendar year, the 2026 advance payments are based on the IRC assessed for the 2025 financial year. They are not based solely on the company’s accounting profit.

Under Article 105 of the Portuguese Corporate Income Tax Code, the total advance payment is generally:

• 80% of the reference tax when the previous turnover does not exceed €500,000;

• 95% when turnover exceeds €500,000.

The total is divided into three payments. For companies following the calendar year, the 2026 deadlines are:

• 31 July;

• 30 September;

• 15 December.

No payment is required when the reference tax is below €200.

Does Airbnb’s single service fee also apply to the cleaning fee?

Yes. Airbnb calculates its service fee using the reservation subtotal, which includes the nightly price and additional fees charged by the host, such as the cleaning fee.

Taxes and the service fee charged by Airbnb are not normally included in this calculation. The methodology is explained on Airbnb’s official service fee page.

For example:

• Accommodation: €100;

• Cleaning fee: €30;

• Reservation subtotal: €130;

• Single service fee at 15.5%: €20.15;

• Payout before other adjustments: €109.85.

This does not mean the host must manually add a second commission to the cleaning fee. It means that Airbnb applies its percentage to the subtotal, which already includes the cleaning charge.

In July 2026, Airbnb announced that the host and guest fees would be combined into a single 15.5% service fee paid by the host.

For hosts in the European Economic Area, Airbnb identified 13 October 2026 as the transition date. A subsequent communication refers specifically to hosts using property or channel management software.

The single fee only applies to reservations made after the account changes to the new structure. Hosts should check the communication received in their Airbnb account and review their prices, discounts and promotions before the relevant transition date.

The commission structure does not change the VAT treatment of the cleaning service. A mandatory cleaning fee may be subject to reduced VAT on the host’s invoice while simultaneously forming part of the amount used by Airbnb to calculate its commission.

Superhost coupon: what amount should be invoiced?

“Superhost” is an Airbnb designation, not a Booking.com programme.

When an Airbnb coupon is used to pay for part of a reservation, it is important to distinguish between a payment method funded by the platform and a genuine discount funded by the accommodation provider.

If the coupon reduces the amount paid through the guest’s card but Airbnb transfers the corresponding value to the host, the coupon functions as payment made by a third party.

The host should invoice the full accommodation price shown in the reservation—not only the amount charged to the guest’s card or the net payout after commission.

For example:

• Accommodation price: €400;

• Airbnb coupon: €100;

• Amount paid through the guest’s card: €300;

• Amount invoiced by the host for the accommodation: €400.

The platform commission is recorded separately.

If the discount is actually funded by the host, the invoice should show the price after that discount. The VAT taxable amount includes consideration received from the customer or a third party but excludes discounts genuinely granted by the supplier, as explained in the Portuguese Government’s official VAT guide.

For a Booking.com promotional benefit, the reservation breakdown should be checked to determine who funds the discount. Booking.com invoices its commission to the accommodation provider, while the accommodation provider remains responsible for invoicing the guest.

How should cancellations and refunds be handled?

A refund processed through a platform does not automatically correct a Portuguese invoice that has already been issued.

If the invoice has already been issued and the accommodation price is later reduced, the host should issue a credit note that:

• identifies the original invoice;

• states the amount refunded;

• corrects the corresponding VAT;

• and is supported by evidence of the cancellation or refund.

Article 78 of the Portuguese VAT Code regulates these corrections. The Portuguese Tax Authority recognises credit and debit notes as documents that correct an invoice.

A credit note should not be issued merely because the payout is lower than the reservation price. If the difference relates to the platform’s commission, the price invoiced to the guest has not changed.

Monthly checklist for Alojamento Local operators

Before closing each month, confirm that:

• every stay was invoiced at its gross value;

• cleaning charges were classified as ancillary or independent services;

• the Airbnb and Booking commission invoices were obtained;

• referral bonuses and other platform payments were invoiced;

• payouts were reconciled with reservations, commissions and refunds;

• credit notes were issued for refunds made after invoicing;

• foreign invoices were correctly recorded;

• VAT, Modelo 30 and RFI-21 obligations were reviewed;

• the tourist-tax declaration was submitted, including months without taxable stays;

• and the municipal tourist-tax payment was successfully completed.

Platforms can calculate commissions and transfer funds, but they do not replace the operator’s tax and invoicing obligations.

Keeping the accommodation price, platform commission, tourist tax, discounts and refunds clearly separated remains one of the best ways to avoid reporting errors.

This article provides general information and does not replace advice from a Portuguese certified accountant, particularly where the operator has multiple activities, is non-resident, benefits from a VAT exemption or receives invoices from foreign entities.