Airbnb: I momsretligt perspektiv

Therese Colmorn & Frederikke Rendborg Carl

Student thesis: Master thesis


Airbnb is one of the world’s largest residential rental services and has experienced an increase in its popularity since the establishment of the company in 2008. Currently, there are no regulations within the Danish nor the EU VAT legislation, which directly concerns the VAT treatment of rentals through Airbnb. In relation to this, the thesis examines how rental of either entire homes or single rooms to individuals through Airbnb should be treated for VAT purposes. This examination is throughout the thesis based on a comparison between the Danish and the EU VAT law in order to identify whether the Danish VAT law is in accordance with the EU VAT law and to determine what can be considered as applicable law. The examination in the thesis is divided into three parts where the conclusions are based on both the Danish VAT legislation and the EU VAT legislation. The first part finds that both Airbnb and hosts using Airbnb for residential rental are considered taxable persons. Secondly, the thesis concludes that the transactions between Airbnb and hosts, Airbnb and guests and hosts and guests all are considered taxable transactions and that Airbnb shall not be considered as taking part in supplying the residential rental. In the third part, the thesis concludes that residential rental through Airbnb is to be considered as covered by the term letting of immovable property. Furthermore, it is determined that rental of a room through Airbnb for a period exceeding one month as well as rental of an entire home through Airbnb regardless of the rental period, is subject to the exemption of VAT for letting of immovable property. Rental of a room through Airbnb for a shorter period than one month is on the other hand considered subject to VAT. Through those three parts, the thesis concludes that there to a large extent is consistency between Danish VAT law and EU VAT law in relation to the thesis issue. If the issue of this thesis were to be presented to the European Court of Justice (ECJ) it is presumed that ECJ would reach a judgement similar to the Danish Court.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2020
Number of pages128