Where the host is VAT-registered, the host is solely responsible for VAT calculation, invoicing, and remittance to HMRC. The host must issue a VAT invoice to the guest for each confirmed booking, itemising the Accommodation Fee and VAT, including the guest’s company details. The host may upload this VAT invoice via the booking page on the platform. For long stays of 28 or more continuous nights, the host must apply the reduced value rule per HMRC Notice 709/3.
Workstays operates as a disclosed agent and does not calculate, charge, or remit VAT on behalf of hosts. Workstays invoices guests for the gross all-inclusive amount only.