Holiday letting invoice: free template

At iButlers, we have prepared this practical guide for owners and managers to help you understand when you must issue an invoice, what the invoice must include and how to do it without errors — all with clear examples.

What is a holiday rental invoice?

It is a commercial and tax document that details what is rented out (the tourist property), to whom (guest/business), when, for how much and under what conditions (taxes, withholding tax, payment methods). It serves as proof of the transaction and forms part of your accounting records.

Is issuing an invoice compulsory?

It depends on how you operate the accommodation and who your customer is:

1) Income from property

(You do not provide hotel-type services during the stay: no regular cleaning, changes of bed linen or towels, reception, breakfast, etc.)

• Guest acting as a private individual → You are not normally required to issue an invoice.
  You must issue one if the guest requests it to exercise a tax-related right.
• Customer that is a business, legal person or public authority → You must issue an invoice.

2) Business activity providing hotel-style services

(You do provide hotel-style services during the stay.)

• You operate as a business, and your transactions are subject to VAT (usually 10%) and you must always issue an invoice, whether the customer is a private individual or a business.

iButlers rule of thumb:

• Without hotel services ⇒ a VAT exemption may apply and you only issue invoices to private individuals if they request one (always for businesses/public authorities).
• With hotel services ⇒ VAT at 10% and you must always issue invoices.

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VAT and other common scenarios

• VAT-exempt (0%): when you do not provide hotel-style services. State this explicitly on the invoice/receipt, citing the applicable legislation.
• VAT at 10%: when you do provide hotel-style services during the stay.
• Intermediation (management company/agency): the invoice from the owner to the intermediary usually includes VAT at 21% (a B2B relationship). In certain cases, there may be IRPF income tax withholding; consult your adviser.
• Listing platforms (Airbnb/Booking): you remain responsible for invoicing the guest. The commission charged by the platform is invoiced separately (usually with VAT at 21%) and is a deductible expense.

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What the invoice must include (practical checklist)

1. Issuer details: name/company name, NIF/CIF, address, contact details.
2. Recipient details: guest (name, ID, address) or company (registered name, NIF/VAT, address).
3. Description: property, address, arrival and departure dates, number of guests, booking reference.
4. Invoice line items:
   • “Accommodation: X nights x price/night”
   • Extras (final cleaning, parking, cot, etc.)
5. Taxes/withholdings: VAT (0%, 10% or 21% for B2B) and, where applicable, B2B IRPF income tax withholding.
6. Totals: subtotal, taxes, withholding taxes, total payable.
7. Payment: method (bank transfer, card…), status (paid/pending), date.
8. Security deposit (if applicable).
9. Legal notes: VAT exemption or other required statements.
10. Sequential numbering and date of issue.

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Numerical examples (quick and realistic)

A) Stay without hotel services (private individual) — exempt from VAT

• 4 nights × 120,00 € = 480,00 €
• Final cleaning = 40,00 €
• Total = 520,00 € (state the VAT exemption in the notes).
• Invoice: only if the guest requests one. Otherwise, keep supporting documents/receipts.

B) Stay with hotel services — 10% VAT

• Subtotal (4 nights + cleaning): 520,00 €
• VAT 10% = 52,00 €
• Total = 572,00 €
• Invoice: always.

C) Invoice to an intermediary (management company) — B2B

• Management fees: 300,00 €
• VAT at 21% = 63,00 €
• (Where applicable) IRPF withholding, e.g. 7% = −21,00 €
• Total = 342,00 € − 21,00 € = 321,00 € (amount to be received)
• Invoice: always (B2B).

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Step by step: how to issue an invoice without errors

1. Identify your situation (exempt / 10% / 21% B2B and whether IRPF applies).
2. Number the invoice sequentially (e.g. 2025-0001).
3. Fill in the details of the issuer and recipient.
4. Describe the booking (property, dates, code).
5. Add line items (nights, extras) and check taxes.
6. Check the totals and payment method.
7. Generate a PDF and send it to the customer; keep your copy.
8. File it/record it in your accounts and keep supporting documents.

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Text ready to copy and paste

1) Check-in/out message (without hotel services):

‘If you need an invoice for your stay, let us know by replying to this message with your tax details. We will gladly send it to you as a PDF.’

2) Legal note for an exempt invoice (suggested wording):

‘This transaction is VAT-exempt as no hotel-style services are provided during the stay. See the applicable regulations.’

3) Payment confirmation/paid invoice:

‘We have received your payment. Please find attached the invoice/receipt for your stay as a PDF. Thank you for choosing us!’

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Common mistakes (and how to avoid them)

• Applying the wrong VAT rate: check whether or not you provide hotel services.
• Forgetting to mention the exemption in the notes: if no VAT applies, state this in the invoice notes.
• Failing to issue invoices to businesses: you must always issue an invoice for B2B transactions.
• Failing to correct errors in time: if there is an error, issue a corrective invoice with its own numbering.
• Out-of-sequence numbering: use an annual numbering scheme (e.g. 2025-XXXX).

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Download invoice template

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