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Informacion i rëndësishëm tatimor për pritësit e Airbnb në Portugali

As an Airbnb Host in Portugal, it's essential to understand and comply with the withholding tax requirements as required by the Portuguese tax authorities.

Host responsibilities

Hosts are responsible for withholding tax on any service fees payable to Airbnb Ireland UC and remitting those taxes to the Portuguese tax authorities. However, Portugal and Ireland have a double taxation treaty in place. This treaty provides certain benefits to Hosts, including a relief from withholding taxes on service fees paid to Airbnb Ireland UC.

Important tax documents

To take advantage of the withholding tax relief, Hosts need to retain two important documents:

Form RFI-21: This is the official form, completed by Airbnb Ireland UC that facilitates the application of the double tax treaty between Portugal and Ireland.

Certificate of Tax Residency of Airbnb Ireland UC: This serves as proof of tax residency for Airbnb Ireland UC.

How to download the documents

The RFI-21 form and the Certificate of Tax Residency of Airbnb Ireland UC can be downloaded here. Please review the instructions provided to complete the documents correctly. While the RFI-21 form has been signed by Airbnb Ireland UC, it’s important to note that Hosts need to complete Section VI.

Once the RFI-21 form has been completed, it should be downloaded along with the Certificate of Tax Residency as it is important for Hosts to keep copies for their records. They may be asked to present these documents to the relevant authorities.

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