VAT for hosts in Germany

This overview is for general information only and is not tax advice.

The role of Parkn'Sleep

Parkn'Sleep provides a digital platform through which pitches are found, booked and paid for. You rent the pitch directly to the camper.

Tax classification

Providing a pitch is a service subject to VAT. If the pitch is in Germany, that is also where the service is supplied. You are therefore considered the service provider and are responsible for the correct tax treatment of your income.

Possible obligations

Depending on your situation, you may be liable for VAT in Germany. This includes in particular:

• registering with the responsible tax office
• submitting advance VAT returns
• correctly showing VAT on your income

Whether and to what extent you are liable for tax, for example under the small business scheme (Kleinunternehmerregelung), depends on your personal situation.

Payment processing

Payments are technically processed by our payment service provider. Income from overnight stays is nevertheless considered to be earned directly by you. We charge a service fee for using the platform.

Our recommendation

Because the treatment depends on your legal form, turnover and place of residence, talk to a tax adviser in Germany. You are responsible for correctly paying tax on your income.