Yes, it is, as long as your accommodation serves the goals of the company or is needed for its activity. This includes travel to attend conferences or meet with your startup team to work on a project.
You need to consider three things:
- The maximum time you can declare an accommodation in AirBnB (or any other place) outside Estonia as a deductible business expense is 6 months per year. This is because if you declare it for more than 6 months it would trigger a permanent establishment in that other country. Remember, maximum 6 months.
- You need the owner of the accommodation to make you a company contract in the name of your company in Estonia, with the name, registration number and address of your company, where you clearly specify the price of the accommodation and its address.
- Don’t forget that we need AirBnB invoices or receipts for the amount paid.