Depending on the types of booking you make and the Perk entity you are registered with, you might receive different travel billing documents when you pay.  

Perk has three different entities:

• Perk Platform SLU - For customers registered in the European Union (EU).
• Perk USA Inc. - For customers registered in the United States of America (USA).
• Perk UK Ltd. - For customers registered in the United Kingdom (UK).

Note: Trips where you pay the vendor directly have their own specific documents called Transaction Summaries (TS-01).

Perk Platform SLU

Customers registered in the EU might receive the following billing documents:

Perk Invoices (INV-01)

This is the invoice for Perk’s fees and travel products sold directly to you.

These are original invoices and can be used to reclaim VAT when:

• The VAT amount is shown on the invoice.
• Reverse charges apply, VAT code G-VAT-R, and you have to self-account for VAT in your country, and generally deduct the VAT in the same return.

Perk also records VAT transactions where no VAT is charged. They will be shown with the STAR code beside the transaction. For German companies, they will be displayed as TOMS. For Spanish customers, we don’t apply the margin scheme. 

Invoice on behalf of a provider (INV-02)

This is an original invoice issued by Perk, but in the name of and on behalf of the company that the travel service was booked with. For example, Lufthansa, OBB, or Deutsche Bahn. 

Billing statement (INV-03)

This is an official record of the payment request from Perk, but this is not an original invoice, as we are not the service provider. 

Billing statements are eligible accounting vouchers, but they are not invoices that can be used to recover VAT. 

Perk uses these statements for travel products we do not directly sell to you, but we act as an intermediary and facilitate bookings. 

If you require an original invoice for hotel bookings, you’ll need to contact the hotel directly or join Perk’s Invoice Collection Service. 

Perk USA Inc.

Customers registered in the USA will receive Invoice (INV-04).

Perk issues an invoice directly for global travel services, showing the gross amount. 

This invoice details the customer’s worldwide spending but doesn’t include any tax breakdowns. 

Perk UK Ltd.

Customers registered in the UK will receive the Invoice/Payment Request (INV-05). 

How you use this billing document will depend on the location of your booking. 

For bookings in the UK, you can use this document to claim UK VAT instead of the original hotel invoice, provided the VAT breakdown is included. This is in line with the HMRC’s billback rules. 

Flight and train bookings with departure and arrival in the UK are subject to a zero-rated VAT supply.

For stays outside of the UK, this invoice can’t be used to recover VAT. To recover VAT, you’ll need to contact the hotel directly to get the relevant invoice. 

Transaction Summary (TS-01)

For some trips, you’ll pay the vendor directly in advance, rather than through Perk. This means that you won’t receive a regular invoice. 

All trips where you pay the vendor directly will have a Transaction Summary (TS-01) document. The TS-01 includes details of the charges that you’ll pay the travel provider. 

It is not an official invoice, as you don’t pay Perk for this type of booking. To request a tax-compliant invoice, you’ll need to contact the travel provider directly.