Booking. com processed payment for a domestic flight booking, but refuses to issue a valid tax invoice for Australian tax purposes. The airline says Booking. com handled the payment, and Booking. com says it only provides proof of payment. Could someone clarify whether Booking. com, as agent/merchant, is required to issue the tax invoice, or whether the airline must do so?
Hi @VFRBoy,
Who issues a tax invoice depends on whether Booking .com is acting as an agent or as the principal supplier. Based on the arrangement, either the airline or Booking .com must issue the tax invoice, but not both.
If Booking .com is acting as an agent (providing a booking or facilitation service), the airline remains the supplier of the flight. In this scenario, the airline must issue the tax invoice for the flight supply. However, Booking .com can issue a tax invoice on behalf of the airline if there's an arrangement between them to do so. Only one party can issue the tax invoice.
If Booking .com is acting as the principal (directly supplying the flight to you rather than just facilitating the booking), then Booking .com becomes the supplier and must issue the tax invoice.
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