How to Issue Tax Invoice Chinese (CN)/简体中文
How to Issue Tax Invoice Chinese (HK)/中文 (香港)
How to Issue Tax Invoice Chinese (TW)/繁體中文
How to Issue Tax Invoice Japanese/日本語
How to Issue Tax Invoice Korean/한국어(대한민국)
How to Issue Tax Invoice Thai/ไทย
In this article, you will find out factors about tax invoices, when and how you will issue a tax invoice to our mutual guests.
Do I need to issue a Tax Invoice to the Guest?
Properties located in all countries except the US, Mainland China, and Taiwan are liable to issue a tax invoice to guests. A tax invoice can be issued either on paper or by email (or both).
What information is required when issuing a Tax Invoice to Guests?
- Hotel name
2. Guest full name
3. Amount exclusive of GST/VAT
4. GST/ VAT
5. Total Amount: Reference Sell Rate (All-inclusive amount incl. tax & fees)*
* Please refer to the Agoda property voucher for the Reference Sell Rate
Sample of a Tax Invoice
The below sample is for illustrations purpose only, please do not use this template. The exact Tax Invoice template will depend on the VAT/GST laws of the country where your property is located.
Frequently Asked Questions
- What if my property is tax-exempted by the government?
The law and regulations in different countries and areas may vary. If your property has a special status, kindly reach out to Agoda Accommodation Support via the “Need Help” in YCS.
- Who is liable to issue a tax invoice to the guest, Agoda or property?
As a platform Agoda only facilitates the online reservation of bookings with your property. For this service Agoda charges a commission to you. As such, Agoda cannot offer an invoice to a booker for the accommodation services offered by you. While Agoda offers the booker a confirmation of their booking, any local requirement to provide a tax invoice for the accommodation services at the sell rate remains your responsibility.
- What is the correct invoicing procedure for Agoda Collect reservations?
For any Agoda Collect reservation, Agoda collects the payment from the bookers on your behalf and remits the remaining amount to you after charging Agoda’s fees for the online reservation services it has provided to you. This payment collection flow does not impact the business setup or general invoicing flow to be followed. As such under your local law, you will remain responsible for issuing the invoice for your accommodation services to the booker (at the sell rate). Agoda will send its commission statement to you for services provided.
- Upon customer request, should we issue the invoice under Agoda’s name?
The accommodation service is still provided by you directly to the booker; hence any invoice for the accommodation services rendered by you should still be issued under your property name.
- What is the rate for which the property needs to issue the tax invoice?
As you render accommodation services at the final sell rate directly to the booker, any (tax) invoice issued to the bookers by you should also reflect this sales price. This irrespective of whether you have loaded a net room rate (to be marked up to a sell room rate towards the booker by Agoda’s systems) or loaded a sell room rate directly onto the Agoda platform. Furthermore, where Agoda collects the funds from the booker on your behalf, we will first charge the fee for our reservation facilitation services performed to you before paying out the remaining (net rate) amount to you. The fact that we have settled the cost for our services prior to pay out does not alter the sales price of your accommodation services to the booker, which remains at the sell rate.
- We cannot use the reference sell rate, as it would not match with our internal finance bookkeeping records, which could lead to issues with local authorities.
Agoda facilitates the online reservation of bookings with your property. For this service Agoda charges a fee to you. Where Agoda supports collection of the payment amount from bookers on your behalf, we charge this fee (our commission) before paying out the remainder of the payment to you. Irrespective of this payment flow, your sale to the booker remains at the (Reference) Sell amount. Note that the payment flow does not dictate or change the (commission) business model under which we have agreed to operate. If your current bookkeeping for whatever reason does not support the tax reporting of our services to you as a cost, as well as your supply to the booker (at the sell rate) as an earning, we strongly recommend you make all necessary corrections within your system. As Agoda’s business model is setup in accordance with a commission model, we cannot legally support operating under another business model.
- We started to receive tax invoices; what action is required from me?
Agoda cannot provide any tax or legal advice. Note that while there is no requirement for Agoda to charge VAT on its services (commission), it is in many countries still a requirement that hotels report and self-assess VAT on Agoda’s services which may, depending on the hotels tax position, be reclaimable. As the exact requirements are highly dependent on your jurisdiction and tax position, we strongly recommend you discuss the specifics with your local (tax) advisor or accountant.
- How to Issue Tax Invoice?
- How can I change my tax setting?
- Singapore properties only – tax / invoicing model change