In short: when you let on Airbnb, the platform takes the payment and sends the guest their receipt. As the owner, you have three documents: your payout statement (in your host account), the annual summary of earnings that Airbnb also sends to the tax office and, if you use a manager, your manager's invoice. These are what you need to declare your income.
Who invoices what on an Airbnb booking?
An Airbnb booking involves three parties, and each one produces its own paperwork:
| Party | Document | What it is for |
|---|---|---|
| Airbnb, for the guest | Booking receipt (nights, cleaning, fees, tourist tax) | Proof of the guest's payment |
| Airbnb, for the host | Payout statements and earnings report | Tracking your income, preparing your tax return |
| Airbnb, for the tax office | Annual report of host earnings (EU DAC7 directive) | Checking the income you declare |
| Your manager | Commission invoice | Evidence of a deductible cost if you are on the régime réel (actual-expenses scheme) |
The guest's receipt
Guests can find their receipt in their Airbnb account at any time. It itemises the price of the nights, the cleaning fee, any service fees and the tourist tax (taxe de séjour) collected. For a business trip, this is usually enough for an expense claim.
If a guest asks for an invoice in your name, for example for their company, it is best to provide one. It is good practice, and hotels and B&Bs are required to issue a bill for anything from €25 (service-public.fr). It should show your contact details, the dates and address of the stay, an itemised list of services and the total.
Your payout statements
In your host account, under earnings, Airbnb lists every payout: gross booking amount, Airbnb fees deducted and amount paid out. You can export this data for any period. Keep the annual export: it is the basis for your tax return, and for your accounts if you are on the régime réel.
Make sure these figures match what you declare. Airbnb fees (now a single 15.5% host-only fee, taken from the nights and the cleaning) are a cost, but they are only deductible under the régime réel.
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What Airbnb reports to the tax office
Under the EU DAC7 directive, platforms report their hosts' earnings to the tax office every year, along with their identity and the address of each property. Airbnb also sends you a summary. In other words, the tax office already knows your rental income, so your return needs to be accurate.
How to declare this income
Income from a furnished tourist let (meublé de tourisme) is taxed as BIC (bénéfices industriels et commerciaux, business profits), usually under LMNP status (loueur meublé non professionnel, non-professional furnished landlord). From 2025 income onwards, under the micro-BIC (flat-rate) scheme, the allowance is 30% up to €15,000 of income for an unclassified furnished tourist let, and 50% up to €77,700 for a classified one (law of 19 November 2024). Above these thresholds, or if your costs are high, the régime réel may work out better. Our article LMNP: micro-BIC or régime réel explains how to choose.
Furnished lets are normally exempt from VAT. VAT becomes due if you provide hotel-style services (at least three of the following: breakfast, regular cleaning during the stay, linen and a welcome service). If in doubt, ask your accountant to check your situation.
Your manager's invoice
If you hand over management, your manager invoices you for its commission. At Azur Hébergements, this is 20% of rent collected, excl. VAT, for holiday letting (24% incl. VAT) and from 8% excl. VAT for student or mobility leases; guests pay the cleaning fees. You receive a regular statement showing bookings, amounts collected and our commission. Under the régime réel, the commission is a deductible cost. Full details on our fees page.
Documents to keep
- the annual export of your Airbnb payouts (and Booking or Abritel, if you use them);
- the annual summary sent by the platform;
- invoices from your manager and other providers (cleaning, linen, works);
- tourist tax records, whether the platform or you collected it;
- copies of any invoices you gave to guests who asked for one.
General information, correct as of 24 September 2026. It is not a substitute for advice from an accountant.
Find out more about our holiday letting management and our holiday rental management in Saint-Laurent-du-Var.
