For Space Providers: VAT on Spacebase Commissions

Q: If I charge the booker 7% for food, why is the Spacebase commission invoice still applying 19% VAT?
A: The invoice you receive from Spacebase is for a completely separate B2B transaction:lead generation and platform intermediary services (Vermittlungsleistung). This service does not qualify for reduced tax rates. Our service is always taxed at the standard rate, regardless of what tax rate you applied to the underlying booking. We calculate your commission on the net value of the booking, and then apply VAT to that commission fee.

Q: How does the Reverse Charge mechanism apply to my commission invoice?
A: Because platform commissions are a standard B2B service, the VAT rules depend on where your business (the space provider) is established:

• Providers in Germany: You will be charged the standard 19% German VAT on your commission invoice.

• Providers in other EU countries: TheReverse Charge mechanism may apply. Because the service is considered to take place where your business is located, Spacebase will issue a net invoice (0% VAT) for the commission. You are then responsible for declaring and accounting for the VAT with your local tax authority in your home country, provided you have supplied us with a valid EU VAT ID.

Updated on: 22/10/2026