Booking commission in Peru: what it charges, IGV, the 30% withholding and SUNAT

What Booking charges in Peru

Booking doesn't publish a rate for Peru. The commission is a set percentage of the booking total, depending on country, property type and the agreement you signed; yours is in the extranet, under Finance, in the reservation statements. It's charged on the room rate and on any fees you add, such as cleaning or service, and also on no-shows and cancellations when you charge the guest something. Booking states it doesn't charge commission on local taxes such as a city tax, but that in most countries it does charge it on VAT or IGV: what applies to your hotel is in your General Delivery Terms.

Preferred Partner and Visibility Booster add a percentage on top of the base commission. Booking says preferred partners get 65% more views and 20% more bookings on average, and that the programme is reserved for 30% of properties in each area.

The Peruvian context makes every point count. According to Mincetur, in 2025 there were about 29,000 lodging establishments, 2.4% more than in 2024 and 20.1% more than before the pandemic, and only 24.3% of rooms offered were occupied. There were 63.1 million arrivals, 12.8% of them foreign; in categorised lodgings foreigners were 29.2%. The country received 4,157,469 international visitors in 2025, 78.8% of the 2019 level. With more supply than demand, a commission of 15% or more on every booking is not a detail.

• How much commission Booking charges, and what gets added →

You pay the IGV on the commission, and you get it back

Booking.com B.V., the company that operates the platform, is a Dutch company: for SUNAT it's a non-domiciled entity. The IGV Law taxes the use of services in the country, and a non-domiciled provider's service is used in the country when it's consumed or employed in the national territory, regardless of where it's paid or where the contract is signed. Booking's intermediation for a Peruvian hotel falls there. If your hotel is a company or earns third-category (business) income, Booking doesn't charge you the 18% IGV on the commission: you pay it to SUNAT yourself. The obligation arises when you record Booking's invoice in your purchase ledger or when you pay it, whichever comes first.

It's paid in SUNAT Virtual with Virtual Form 1662 and code 1041. Since 1 July 2026, under Superintendency Resolution 000047-2026/SUNAT, before paying you must file an informative return in the non-domiciled invoices module of SUNAT Online Operations, with the period, series and number of Booking's invoice and the tax amount. The law is clear that input VAT on non-domiciled services can only be applied once the tax has been paid: in practice you take it the following month. It costs you cash flow, not tax.

If you rent as an individual without business activity, the rule is different. Since 1 December 2024, under Legislative Decree 1623, foreign digital providers act as IGV collection agents when an individual without a business uses their services in the country, and intermediation in the supply and demand of goods or services is on the list. Booking and Airbnb are among the 110-plus platforms registered in the RUC for that purpose; SUNAT collected S/ 624 million this way in 2025. In that case the 18% comes added to the commission and there's no credit: it's a cost. Airbnb's tax guide for Peru describes the same for its service fee.

• Booking and VAT in Argentina: how it works next door →

The 30% withholding: the tax almost nobody calculates

The Income Tax Law treats as Peruvian-source income what a non-domiciled entity earns from digital services provided over the internet when the service is economically used in the country. The Regulation defines a digital service as one made available online, essentially automatic and not viable without information technology, and among its examples lists online marketplaces: the operator hosts suppliers' catalogues, users place orders and the supplier pays the operator a commission. For a non-domiciled legal entity the rate is 30%, and whoever pays the income must withhold it and remit it to SUNAT; it's filed in Declara Fácil 617, Other Withholdings.

For years hotels argued over whether Booking's commission was a digital service. In 2019 managers of Peruvian chains told the trade press that, under SUNAT's criterion, they absorbed an extra 30% on top of the commission because Booking doesn't accept the withholding. In October 2026 the Tax Court settled it in a concrete case: a hotel company paid commissions to foreign booking platforms between 2015 and 2018 without withholding, and the Court upheld the assessments and fines. Its reasoning: the platforms gave the hotel an internet system to show rooms, rates and availability and generate bookings; that there were in-person payments or cancellations afterwards doesn't change the nature of the service. In May 2025 SUNAT had narrowed the concept for consulting and technical support, but that reading doesn't reach a booking platform.

What hurts is the contractual detail. Booking collects its full commission, so if you can't withhold, you absorb the tax. The law says income tax assumed on behalf of a third party isn't deductible, and the Tax Court and the Supreme Court uphold it. If your accountant also computes the withholding on a grossed-up base so Booking receives its full commission, a 15% commission becomes a 21.4% base and the tax 6.4 points of the booking. A useful nuance from the same ruling: if a cancellation removes the commission and you owe the platform nothing, in principle there's no withholding for that booking; if the platform keeps its commission, there is.

• Booking commission in Chile: the same logic with SII →
• Booking commission in Colombia: VAT, 10% withholding and the RNT →

What a Booking reservation really costs you

Take a S/ 1,000 booking and a 15% commission. Booking invoices S/ 150. If you're a company, you pay S/ 27 of IGV to SUNAT and recover it the following month. If you absorb the income tax, that's S/ 45 more you can't deduct, or S/ 64 if computed on the grossed-up base. The booking cost you between S/ 195 and S/ 214 in taxes and commission, between 19.5% and 21.4%, before counting Preferred Partner, Visibility Booster or Genius. If you're an individual without a business, the S/ 27 of IGV is a cost too.

None of those amounts exists on a booking that comes through your own website: no commission, no IGV on the commission and nothing to withhold. To see the yearly figure with your own numbers, use the calculator.

• Booking commission calculator →
• Booking vs. Airbnb commission →

Foreign tourists don't pay IGV at your hotel

The IGV Law treats as an export the lodging, including meals, of non-domiciled persons, individually or in a tour package, for a stay of no more than 60 days per entry into the country. To apply it you must be enrolled in SUNAT's Special Registry of Lodging Establishments, which gives access to the exporter's credit balance; ask the guest for the Andean Migration Card and a passport or other valid entry document; keep the Guest Register with name, nationality, document, check-in and check-out dates, room and rate; and issue the invoice only for the qualifying service, with the legend “EXPORTACIÓN DE SERVICIOS – DECRETO LEGISLATIVO N° 919”, separating lodging and meals. Days beyond 60 don't qualify.

Since Supreme Decree 087-2022-EF you no longer have to hand SUNAT photocopies of the migration card or the passport: SUNAT checks the stay with Migraciones, and the virtual card can be looked up on its website. What you do have to show, when asked, are the Guest Register pages for those guests. In 2025 foreign arrivals at lodgings grew 21.1% to 8.1 million, and in categorised lodgings they were 29.2% of guests: that's the share of your demand you can offer an IGV-free rate.

An open point: we found no Peru-specific Booking guide on how to show a non-domiciled guest an IGV-free rate. Booking says you can't change the extranet's VAT and tax settings yourself; they're requested by message to support. Ask your accountant how to document foreign guests' bookings that come through Booking, especially when Booking collects the payment, so you don't lose the export treatment.

• Alternatives to Booking: filling the hotel without depending on one platform →
• How to appear on Google Hotels without paying commission →

What to check in your extranet and with your accountant

In the extranet: your General Delivery Terms, to know whether commission is computed on the rate including IGV; the actual percentage under Finance; and whether you're paying Preferred Partner or Visibility Booster. With your accountant: whether you're paying the IGV on each Booking invoice with form 1662 and filing the prior informative return since July 2026; whether you're taking it as a credit the following month; whether you're withholding the 30% in form 617 or absorbing it, and how it's treated in the annual return; and whether your hotel is in the Special Registry of Lodging Establishments.

If you're an individual renting without a business, check Booking's invoice: the 18% should come added to the commission since December 2024. If it doesn't, ask how it's documented.

• Hotel booking engines: what to look for →

What to do this month

Sort out the four points: IGV on the commission paid and credited, the 30% withholding decided with your accountant, the Special Registry active and the Guest Register up to date with the migration card. Then look at how much of all this disappears with a direct booking. A booking on your own website pays no commission, no IGV on the commission and no income-tax withholding. On Booking you compete for position partly with commission: Preferred Partner charges more to show you higher. On Google you can't pay to rank better locally: your profile, your reviews and your website count.

We're not accountants; this is for asking the right questions. To see what Booking costs you a year with your own numbers, use our calculator.

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