Tourist tax: instructions for managers

Managers of accommodation facilities must register with SoggiorniAmo, the only software platform through which to manage the tourist tax.

SoggiorniAmo allows you to:

  • fill out online bills, which have fully replaced paper bills
  • forward the quarterly summary of recorded attendance
  • generate PagoPA payment notices for the payment of the tourist tax
  • check your situation (payments, summaries entered, etc.).

New
The information exchange procedure with the Municipality of Milan has been simplified on an experimental basis with regards to the following exemption cases:

  • minors up to the age of eighteen
  • young people up to 30 years of age who stay in Youth Hostels, managed by public or private entities for the achievement of social, cultural and educational purposes, as defined by current regional legislation
  • all volunteers coordinated by the provincial, regional and national Civil Protection and members of voluntary associations in the event of disasters and major events identified by the Administration
  • those who have been accommodated in accommodation facilities following measures adopted by the public authorities and/or by the Municipality of Milan itself to deal with situations of social emergency or of an extraordinary nature
  • residents in the Municipality of Milan

In summary:

  • for overnight stays starting from 1/1/2022 it is possible to use a simplified telematic procedure for the acquisition of data on the Soggiorno web platform;
  • this simplified procedure involves the acquisition of an identification code (ID) produced by the reservation management system in use at the accommodation facility, with the aim of recovering the information relating to the names of overnight and exempt subjects, thus avoiding the production/storage paper self-declarations;
  • the simplified procedure is reserved for those who use the import function to directly upload data from their management software to the Soggiorno web platform.

The new operating modes and the video tutorial are available in the Soggiorno application.

The manager of the accommodation facility that collects the tourist tax is required to issue a nominative receipt (bill slip) showing the amount paid as tax for the duration of your stay.

  • The guest receipt, to be printed and delivered or sent via email, can be downloaded onto your PC from the application StaysAmo
  • the release is mandatory by managers without a VAT number. Alternatively, the amount of the tax must be reported in the tax invoice issued to the customer with the words "operation excluded from VAT pursuant to art. 15 of Presidential Decree 633/1972"
  • the compilation of online bills automatically populates the summary of attendance through the automatic acquisition of the data entered, which determines the amount to be paid to the Institution.

Paper bills are no longer valid and must no longer be used.

The annual return must be submitted by 30 June of the year following the year in which the tax requirement occurred.

How to pay the tax:

  • The manager enters their data into SoggiorniAmo via a guided tour
  • the software generates a payment notice via PagoPA, which can be downloaded in real time.

Quarterly sending of the tax summary and payment:

The summary of guests and overnight stays is functional to the issuing of the PagoPA:

  • 1st quarter: by April 15th
  • 2nd quarter: by July 15th
  • 3rd quarter: by October 15th
  • 4th quarter: by January 15th

Submission of the annual declaration

In Revenue Agency portal The form for the presentation/transmission of the annual declaration relating to the tourist tax is available:

  1. fill in the declaration form prepared by the Ministry of Economy and Finance;
  2. transmit the declaration form exclusively via the Revenue Agency's electronic channel Fisconline/Entratel, following the qualification rules defined by the Agency or by contacting a person authorized by law (CAF, Accountants, Tax Advisors);
  3. the declaration must not be sent to the Municipality but exclusively to the Revenue Agency.

Managers must inform customers of the rates in force and any discounts that may apply.

It is mandatory to display visibly (noticeboards or other support) the information material provided by the municipal administration, which can be downloaded from this page in the section Attachments.

The managers of accommodation facilities and short-term and intermediate landlords are responsible for:

  • of the payment of the tourist tax, with the right of reimbursement from the guests
  • of the presentation of the declaration, which must be presented cumulatively and exclusively electronically, according to the methods that will be approved by decree of the Minister of Economy and Finance.

Sanctions
In case of omitted, delayed or partial payment of the tax, the administrative sanctions provided for will apply:

  • for the omitted, delayed or partial payment of the tax, a penalty equal to thirty percent of each unpaid amount is applied
  • for the omitted or unfaithful presentation of the declaration the penalty ranges from 100 to 200 percent of the amount due.

An agreement between the Municipality of Milan and Airbnb regulates the method of collecting the tourist tax for bookings made through the Airbnb platform.

In summary, the agreement provides for the following operational steps:

  1. tax: at the time of booking, Airbnb collects the tax due from the guest and transfers it to the Municipality at the established deadline
  2. summary: when declaring the tourist tax on the SoggiorniAmo platform, the owners (or intermediaries) must indicate the data (attendance and periods) relating to the stays booked through the Airbnb platform
  3. exemptions: guests who are entitled to it ask Airbnb directly for reimbursement of the sums unduly withheld.

For rentals not carried out through the Airbnb platform, all the obligations set out in the Regulation remain with the managers.

Anyone who wants to use their housing unit as a B&B or holiday home or apartment is required to fulfill the following administrative and tax obligations:

  1. SCIA presentation (only for B&B)
  2. presentation communication start of activity (only for holiday homes)
  3. tourist tax
  4. Tari
    • for the payment of the Tari, the surface area of ​​the accommodation intended for the activity must be correctly identified. The taxpayer must present:
      - a report of a decrease in square meters. removed from domestic use
      - a declaration of new occupation to declare the surface used as a B&B
      - scale plan which shows the different use of the accommodation
    • the TARI tariff foreseen for the specific activity carried out is applied to the surface used as a B&B
    • for all the information visit the page Tari

To receive information and advice you need to make an appointment:

  • book online
  • tel. 02.02.02, active from Monday to Saturday, from 8:00 to 18:00 (excluding holidays)

View the downloadable regulatory references

Legislative Decree no. 34/2020, art. 180 (converted by Law no. 77/2020)
Regional Law n. 27 of 1 October 2015
Legislative Decree n. 50/2017, converted by Law no. 96/2017
Legislative Decree n. 471 of 18 December 1997, article 13
Royal Decree n. 827/1924, art. 178, letter. And)

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Updated: 09/03/2024