Id-dmirijiet tar-rapporti tat-taxxa skont ir-Regoli Mudelli għar-Rapporti tal-Pjattaformi Diġitali ("MRDP" jew "Regoli")

General information about MRDP

Model Rules for Reporting by Digital Platforms (“MRDP”) requires online companies such as Airbnb to collect and report information on hosts who earn income on the Airbnb platform to the relevant tax authority. “Host” means a user of the Airbnb platform who publishes and offers rental of accommodation. “Co-host” means a registered “co-host” on the Airbnb platform, as defined in our co-host Terms. The country in which a person is “resident” for MRDP purposes means the country in which the person has their primary address. “MRDP Country” means a country which has adopted the MRDP into its national law.

Who do these rules apply to?

The Rules apply to a host or co-host who is resident in an MRDP country, or a host who has a property listing in, or receives income from renting a property listing in an MRDP country.

Does Airbnb’s obligation to report data apply to my listing?

If you are a host or a co-host who is resident in an MRDP country, or a host who has a property listing in, or receives income from renting a property listing in an MRDP country, your data will be reported to the tax authorities in the relevant MRDP countries.

Is this a one time request, or is it a continuing reporting obligation?

MRDP reporting is an annual reporting obligation. Your data will be reported each January for all income and information for the previous year. MRDP is effective from January 1, 2024 and reporting will commence in January 2025.

What data is required to be reported to the relevant country’s tax authorities?

Under MRDP, we are obliged to report your taxpayer information via the tax authority of our country of establishment. This is Irish Revenue in the case of Airbnb Ireland UC (“Airbnb”). Airbnb will report the relevant taxpayer information to Irish Revenue, who will then report that information to the tax authorities in the other MRDP countries.

The following information will be reported to Irish Revenue by Airbnb:

Hosts and co-hosts

Individual

• First name
• Last name
• Primary residence address
• Date of birth
• Airbnb service fees deducted and tax withheld
• Amounts paid to you for hosting via Airbnb platform for each quarter
• Financial account identifier(s) i.e. bank account or other payment services account to which the money has been paid
• Name of holder of account into which the payment is made if not the host’s account (if available)
• Country of residence for you and the country where your listings are located
• Tax identification number (“TIN”) from the country of residence, per individual host/co-host
• Each listing address
• Land registration number for each listing (if available)
• Number of days rented* for each listing

Business

• Business/legal name
• Business registered address
• Airbnb service fees deducted and taxes withheld
• Amounts paid to you for hosting via Airbnb platform for each quarter
• Financial account identifier(s) i.e. bank account or other payment services account to which the money has been paid
• Business registration number
• Tax Residence of the business
• Tax identification number (“TIN”) for the country of residence for the business, per Host/co-Host
• Each listing address
• Land registration number for each listing (if available)
• Number of days rented* for each listin

*Days are defined by number of nights in the stay

How do the Rules impact me?

Airbnb is required to collect information and report it to the tax authorities for all hosts and co-hosts resident in a MRDP country, or hosts who have a property listing in, or receive income from renting a property listing in an MRDP country. If you are a host or co-host and you do not provide the required information to be reported to the tax authorities, we may be required to suspend your payouts after giving notice to you. As soon as you provide your taxpayer information, the payout suspension will be lifted.

How do I provide my information?

Airbnb will send notifications, emails, and/or messages asking you to complete this task.

There are two steps to provide your information:

1. Review and confirm your hosting details:
   • Review your personal or business information
   • Confirm this information is up to date to continue. If you need to update it, you’ll be notified by email
2. Provide your tax identification number(s) (“TIN”)
   • Regardless of where you have listings, if you are a resident of a relevant MRDP country or countries, MRDP requires us to report the TIN from your country of residence

Please note: If you have previously completed the KYC (“Know Your Customer”) flow, your status selection (individual or a business), will have been applied to your hosting details info.

Reminder: Airbnb supports taxpayer info collection for these countries. We continually add support for new countries.

To provide the taxpayer information appropriate for you, please follow these steps:

1. Log in to your host account
2. Select your host profile picture and select Account
3. On the Account page, select Taxes
4. Select Add tax info
5. Select United Kingdom (UK), New Zealand, or Canada
6. Review and confirm that your information is correct
7. Provide your residency tax identification number (“TIN”)
8. Complete taxpayer info form and select Save

What is a Tax Identification Number (“TIN”)?

Tax Identification Numbers are issued by countries to help with the identification of people and businesses. The name given for a TIN can vary by country so to help you find yours, we have set out below what they are called in the MDRP countries.

I received an error when inputting my tax identification number (“TIN”). How can I correct this?

Please check that your TIN is in the correct format for your country of residence. For reference, we have listed each country’s expected TIN format for Individuals and for Businesses below based on OECD guidelines. If you have entered your TIN in the correct format, and you are still receiving an error, we suggest you consult your local tax advisor for guidance.

Please note: We are requesting the TIN used for income tax purposes, not your VAT number.

Common FAQs

1. How can I add multiple taxpayer information to my account?

You can add additional taxpayer info as needed.

1. Select your host profile picture and select Account
2. On the Account page, select Taxes
3. Under the list of taxpayer information already provided, select Add new tax info

Remember to provide the account holder’s info.

2. I host multiple listings in one country. What information do I need to provide?

MRDP requires taxpayer information such as a tax identification number (“TIN”) be provided for the country where you’re a resident. We only need the TIN for your country of residence, regardless of whether you have more than one listing in that country.

3. I host listings in multiple MRDP countries. What information do I need to provide?

MRDP requires taxpayer information such as a tax identification number (“TIN”) to be provided for the country where you’re a resident. We only need the TIN for your country of residence, regardless of whether you have listings in multiple MRDP countries.

4. I’m a registered co-host. What information do I need to provide?

Please confirm your account information, and provide your country of residence tax identification number (“TIN”).

5. If I don’t provide my taxpayer information, will Airbnb report my data?

Yes. We will report all of the relevant information that we have, to the extent required by MRDP, in addition to taking the required enforcement measures, such as suspending your payouts.

6. If I have made an error in adding my taxpayer information, can the information be changed?

If you have made an error, you can delete your taxpayer information and add new information. This will not delete your listings. To delete your taxpayer information, go to:

1. Log in to your host account
2. Select on your host profile picture and select Account
3. On the Account page, select Taxes
4. Select “...” next to an existing taxpayer
5. Select Remove taxpayer
6. Select Remove from the confirmation model

7. If I am not resident in an MRDP country, will my data be reported?

Yes, if you have a property listing in a country that has adopted the MRDP, or receive income from rental of a property listing there. MRDP applies to any Host with a property listing in an MRDP country, or who receives income from a property listing in a MRDP country, regardless of where the Host is resident.

8. Can the Tax Authorities review my income tax returns for past years?

The rules applying to the review of prior tax returns vary by each relevant MRDP country. Countries may have a particular period after filing a return during which they are entitled to review that return. Consult with your local tax advisor for further information.

9. If I deactivate my Airbnb account now, will my information be reported?

Your information will be reported if you rented, or earned income from, a property listing on the Airbnb platform for any part of a year from 2024 onwards. For example, if you accepted one booking for March 2024, and deactivated your account afterwards, we will report your 2024 information up until the point of deactivation. If you deactivated your account prior to 1st January 2024, your details will not be reportable.

10. If I do not have an Airbnb account, but help with a listing and receive payment for that assistance, will Airbnb report my data?

Yes, Airbnb is legally required to report your name, financial account identifier and any other financial identification information to the extent that Airbnb has this information. Airbnb will only have this information if it has been provided to us by a registered Host or Co-Host, typically where an account holder has asked us to pay some or all of the income from a listing to a non-user. Please see our non-user MRDP Privacy Notice for more information if this might be relevant to you.

Special scenarios that apply to professionals

I’m a property manager and I am not the property owner of the listing(s) I manage. I list the properties via my own property manager host account.

• Will Airbnb report my taxpayer information with the tax authorities? Yes, in the country(s) for which you provide your taxpayer information, your data will be provided to Irish Revenue to be reported to the relevant MRDP tax authorities. You may be responsible to report the underlying property owner’s taxpayer information directly to the relevant tax authority. Please also ensure that you share our Non-user MRDP Privacy Notice with the property owners of any listings which you manage.

• Am I required to report the property owner’s details with Airbnb? No. It is the host’s (account holder’s) responsibility to provide Airbnb with their own taxpayer information.

I’m a property manager and am not the property owner of the listing(s) I manage.

• Will Airbnb report my personal data with the MRDP tax authorities? If you have your own Airbnb account on which you list properties (including as a registered Co-Host), your data will be provided to Irish Revenue to be reported to the relevant MRDP tax authorities. You may be responsible to report the underlying property owner’s information to the relevant tax authority. Please also ensure that you share our Non-user MRDP Privacy Notice with the property owners of any listings which you manage.
• Am I required to report the property owner’s details to Airbnb? No. It is the Host’s (account holder’s) responsibility to provide Airbnb with their own taxpayer information.

Data protection rights

What is the legal basis for collecting my data?

The Irish legislation which implements the Model Rules for Reporting by Digital Platforms places a legal obligation on Airbnb to report the required taxpayer information to Irish Revenue. In this regard, we are processing your data in order to allow us to comply with our legal obligations to report it to Irish Revenue.

Who will Airbnb report my data to?

Airbnb will report your data to the Irish Revenue for MRDP compliance purposes. The Irish Revenue will then in turn report this data to the relevant MDPR tax authorities in the country or countries where you are resident and/or where your Airbnb property listing(s) are located.

What will happen if I do not provide my tax information to Airbnb?

If you do not add the information within the relevant timeframe, we may suspend any payments to you.

I do not have an Airbnb account – will Airbnb collect my data for MRDP purposes?

In some circumstances Airbnb will collect certain tax information even if you do not have an Airbnb account. This will happen where you are earning income from an Airbnb rental property, and the person who is registered as the Host (or Co-Host) on Airbnb has provided your data to us. Please see our Non-user MRDP Privacy Notice for more information.

I do not have an Airbnb account, how do I exercise my data subject rights under the General Data Protection Regulation (“GDPR”)?

Please visit our Help Center article about data subject rights for more information and use the links to contact us about exercising your GDPR rights. Please note that the first step will be for Airbnb to verify whether or not we have data relating to you and your property. If we do have your data, we will assess your request. If we do not have your data, we will inform you by email.

Can I make a deletion request?

You can make a request, but please be aware that your data will still be reported to the relevant MRDP tax authorities, as this is a legal obligation for Airbnb.

Land Registration Number

What is a Land Registration Number?

Land Registration Number (“LRN”), depending on your location, is a unique numeric identifier for real estate properties. It plays a crucial role in the official recognition of properties across countries. The specific name and format of this identifier may vary from one country to another, we advise that you check with your national tax administration.

What’s an LRN in my Country/Region?

• Canada: Property Identifier (PIN) Parcel Identifier Number (PID)
• New Zealand: Title Identifier
• The United Kingdom: Property Title Number

Why is Airbnb requesting the LRN of the property that I list on Airbnb?

We are required to seek this information from all hosts with listings located in MRDP countries. 

Where can I find the LRN for my listing?

You can usually find this info on your property title or at your local registration office.

Is it mandatory for me to provide the LRN of the property?

For hosts with listings in a MRDP country, you are required to provide it when it’s available. However, if you do not have the LRN, you can still submit your tax information without it.

Will failing to provide the LRN affect my ability to host or receive payments on Airbnb?

No. If you do not have the LRN for your property, you can continue hosting and receiving payments as normal on the Airbnb platform.

Where can I find the information that you have reported?

You can download a copy of the report at Account > Taxes > Tax documents.

The total amount paid to you for hosting stays at your listing/s, minus fees and taxes, is what we have reported.

What information is not reported?

We do not report information in relation to:

• Any Experiences hosted by you
• Payments made to co-hosts (we report separately on co-host earnings)
• Payments made directly to third parties via your account, e.g., cleaning services
• Any payment direct to you by the Guest
• Any adjustment made in relation to a resolution center claim by you or a Guest
• Any payment made to you which is not related to hosting a stay at your listing/s.