Invoice issuing guide

All guests staying in an accommodation must be provided with an invoice for the services by the property owner. Since issuing invoices in tourism is subject to specific rules, the following section explains how to correctly prepare and issue an invoice for accommodation services in your own property.

How to issue an invoice for accommodation services?

According to the Law on fiscalization in cash transactions, the seller is obliged to issue an invoice. The same applies to renters, as tourist accommodation is considered a service that is being sold. All renters, regardless of their tax status, must issue an invoice to every guest for each service consumed in their property, and that’s under the tourist inspection’s jurisdiction. Therefore, we will provide some tips on how to properly issue an invoice for accommodation service and what that invoice must contain.

The content of the invoice is regulated by the General Tax Law, the Value Added Tax Act, Income Tax and the Law on Fiscalization in cash transactions. In addition to complying with these regulations, it is essential to ensure that the invoice is completed accurately and that all information is valid. Invoices may be issued manually, using an “Invoice Book,” or generated independently through a computer, provided all legal requirements are met.

The invoice content:

• Invoice number (example 1/2025 as for the first invoice issued in 2025),
• Renter’s information: full name and personal identification number, the address of the property,
• Guest information (first and last name, country…),
• Services description (overnight stay, cleaning, etc.),
• Quantity of services provided (number of overnight stays),
• Unit price of the service,
• Total amount of services (amount being charged),
• Discount (if any is applied),
• Tourist tax (owners who pay the tourist tax at flat-rate are not required to state the exact amount on the invoice, just note that it is included in the price. Those who pay the tourist tax per overnight stay must state the amount based on the category of the location where the property is located and the guest’s age),
• Date of the invoice issuance (date of guest’s departure from the property),
• Renter’s signature,
• Note on VAT payment (owners who are not part of VAT system should include the note “The owner is not a VAT payer according to the VAT Act, article 90., paragraph 2,”).

It is important to note that invoices and data in eVisitor have to be aligned and that invoice records should be kept chronologically for all reservations. You can download an example of an invoice HERE.

Invoices must be issued in two copies: the original is given to the guest, while the copy is kept for bookkeeping records and as proof in the event of a tourist inspection. One of the key elements inspectors review is the invoice amount, which must correspond to the official price list. The charged amount cannot exceed the listed prices but may be lower if a discount is applied. In such cases, the discount must be clearly stated on the invoice, and the final amount charged should reflect the reduction.

What to do in case of an incorrectly issued invoice?

When completing an invoice, errors may occur, such as incorrect personal details or amounts. However, this is not a cause for concern. An incorrect invoice must never be discarded. Instead, it should be crossed out, clearly marked as CANCELED, and a new invoice issued with the next sequential number—never reusing the same number. The canceled invoice must be kept on record and presented during an inspection if requested, in the order of issuance.

The same procedure applies in cases of service complaints or refund requests by guests. The original invoice with the billed amount should be canceled in the same way and retained in the records. A new invoice must then be issued with the next sequential number, reflecting the accommodation price from the canceled invoice minus the refund amount requested by the guest. This new invoice must also be prepared in two copies: one provided to the guest as a valid replacement, and the other kept for bookkeeping purposes.

How to issue an invoice when cooperating with a travel agency?

There are several common models of cooperation between travel agencies and private accommodation owners. Below are the most frequent cases and the rules for issuing invoices in each situation.

Case 1: The guest pays the full reservation amount to the agency

If the guest pays the total amount directly to the agency, the agency then settles the accommodation costs with the owner. In this case, the owner issues an invoice to the agency, not to the guest, since the agency covers the accommodation cost on the guest’s behalf.

As with invoices issued directly to guests, the service amount stated must not exceed the official property price list. However, the price may be reduced if a discount is granted to the agency. This discount must be clearly recorded according to invoice regulations, and the final invoice amount must match the actual income received by the owner.

Case 2: The guest pays the reservation amount directly to the owner

If the guest pays the total reservation cost directly to the owner, the invoice must be issued in the guest’s name. The amount stated must align with the property’s official price list.

A common example of this arrangement is cooperation through advertising portals. These platforms act only as intermediaries—they do not issue invoices on behalf of the owner. Therefore, even in cases of online payments, the invoice is issued directly by the owner.

Case 3: The agency issues the invoice to the guest on behalf of the owner

In this model, the owner is not responsible for issuing the invoice, as the agency does so in the owner’s name and on their account. This type of cooperation is typical with domestic agencies that operate on behalf of third parties.

The invoice issued by the agency is considered equally valid as one issued directly by the owner. However, the owner must keep the invoice provided by the agency to maintain turnover records and to serve as proof in the event of a tourist inspection.