GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

Dipartimento Risorse Economiche 

GUIDE TO THE 

TOURIST ACCOMMODATION 

TAX


By way of Council Resolution no. 53, 

which was passed on 11 July 2011, 

significant changes have been made 

to the methods in which the tourist 

accommodation tax is implemented. 

This brochure, prepared by the 

Financial Resources Department, in 

collaboration with the Local Taxation 

and Fiscal Federalism Commission 

of the Order of Chartered 

Accountants and accounting experts 

of Rome, is intended to illustrate the 

salient points of the interpretative 

circular issued on 21 December 

2011, to aid with the correct 

application of the tax exemption and 

reduction provisions, as well as the 

appropriate action to take should 

any visitor refuse to make payment

Guida al contributo di soggiorno 

MEMBERS OF THE ROME ORDER OF CHARTERED ACCOUNTANTS 

COMMISSION 

LOCAL TAXATION AND FISCAL FEDERALISM 

Nicola Antoniozzi – President 

Gianfranco Piccini – Vice President 

Loredana Angelini 

Lionello Bartolomei 

Giampaolo Bassi 

Carmine Filippo Cellucci - Roma Capitale 

Nicola Colangelo 

Giorgio Farina 

Antonio Fiorilli 

Fernando Fugnitto 

Pasquale Formica 

Lanfranco Guidi 

Carlo Mezzetti 

Carlo Alberto Pozzi 

Claudio Schettini 

Anna Tucci of the Financial Resources 

Department of Roma Capitale assisted in the 

preparation of this brochure 

Thanks to Isalena Iaccarino - Studio Pirola 

Pennuto Zei & Associates for translation


Contents 

1. Accommodation facilities required to apply the 

tourist accommodation tax 

2. Amount of the tourist accommodation tax 

3. Categories of visitors exempt from paying the 

tax 

4. The reductions 

5. The notification and payment obligations 

6. Actions to take should the visitor refuse to 

make payment 

7. Refund procedures for amounts unduly paid 

References 

- Regulation approved by way of Council 

Resolution no. 38 on 22 December 2010 

- Regulation amended by way of Council 

Resolution no. 53 of 11 July 2011 

- Circular issued by the Financial Resources 

Department on 21 December 2011 

- Council Resolution no. 67 of 28/29 July 2010


1. Accommodation facilities required to 

apply the tourist accommodation tax 

The tourist accommodation tax is to be paid 

by the visitor and is to be applied by the 

following accommodation facilities 

• Hotels 

• Bed and Breakfasts (B&B) 

• Holiday homes 

• Holiday apartments 

• Rented rooms 

• Apartment-hotels (RTA) 

• Camping grounds 

• Farmhouse accommodation 

• Areas equipped for temporary stops (i.e. 

Caravan parks) 

The tax need not be applied by youth hostels or by 

any facilities located in the locality of Polline e 

Martignano


2. Amount of the tourist accommodation 

tax 

The tax rates are the following: 

• 1 euro per night per person for overnight stays in 

open air facilities – camping grounds and areas 

equipped for temporary stops 

• 2 euro per night per person for overnight stays in 

farmhouse accommodation, B&Bs, holiday homes 

and apartments, rented rooms, RTAs and 1, 2 or 3 

star hotels 

• 3 euro per night per person for overnight stays in 4 

or 5 star hotels 

The tax is applicable up to a maximum of 

• 5 consecutive nights in camping grounds and 

areas equipped for temporary stops 

• 10 consecutive nights in the other types of 

accommodation facilities


3. Categories of visitors exempt from 

paying the tax 

The tourist accommodation tax is not required to 

be paid by: 

- persons registered as residents in Roma 

Capitale 

In the case of any discrepancy between the 

effective place of residence and the residence 

indicated in a person’s identity documents, the 

visitor is to provide “self-certification” for the 

purposes of obtaining an exemption 

- children younger than ten years of age 

- sick persons 

- one “accompanying” person for every patient 

admitted to health care facilities 

- the parents of sick children under eighteen 

years of age 

The patient and the accompanying person must 

self-certify (Arts. 49 & 47 Presidential Decree 

445/2000) that the overnight stays are related to 

the need for the companion to provide inpatient 

care or assistance to the patient 

- tourist bus drivers 

- one tour guide for every 25 group participants


- State Police and other armed forces engaged in 

public order and safety 

The public order and security grounds 

giving rise to the tax exemption, are to 

be communicated in advance to the 

accommodation facilities by the 

Government Authority, not by the 

visitor 

4. The reductions 

Reductions are permitted for visitors meeting 

the following conditions: 

- those staying for a lengthy period in the 

accommodation facility, even if not 

continually; 

- the period of the stay is agreed in advance by 

way of contract between the visitor and the 

accommodation facility; 

- the stay is linked to study or work requirements 

Attendance of the study courses must 

be documented by the university or 

training institution, while the work 

requirement is to be documented 

pursuant to Arts. 46 & 47 DPR 

445/2000


The reduction is not applicable if the 

accommodation contract for 

employers (i.e. pilots, hostess) is 

between the employer (i.e. airline) 

and the accommodation facility (n. 3 

Circular issued on 21 dicember 

2011) 

The tax is to be paid by the visitor for a maximum of 

10 nights (or 5 nights for open air facilities) total in 

any one solar year. 

Should the visitor move between different 

accommodation facilities during the course of a 

solar year, it is not possible to deduct the amount 

of tax paid to the first facility but due and owing to 

the second facility 

In any case, the number of overnight 

stays accrued are reset at the end of 

the solar year


5. The communication and payment 

obligations 

The accommodation facilities must provide on-line 

communication as to the number of persons and the 

amount of tax collected by the 16th of the month 

after the end of each quarter 

The websites on which the 

accommodation facilities are to register, 

file the communication and make the 

payments are: 

for companies and legal entities 

www.tributi.comune.roma.it 

for individuals: www.comune.roma.it 

The accommodation tax is not subject to VAT. The 

various elements required for calculation of the tax 

must be specified in the receipt, invoice or separate 

release.


Payment 

The visitor is required to pay the full amount o f 

the tax to the accommodation facility at the end of 

each stay period 

By the sixteenth of the month end of each solar 

quarter, the manger of the accommodation facility is 

to pay the amount collected in accommodation tax 

using one of the following methods: 

• on-line Direct Debit, accessible through the 

site www.tributi.comune.roma.it 

• payment into postal current account no. 

9321619 in the name of ROMA CAPITALE – 

Contributo di soggiorno, viale Ostiense 131-L 

00154 – ROMA: such payment can also be 

made by way of wire transfer (IBAN code IT- 

79-R-07601-03200-000009321619), 

• using the tax payment form mod. F24 with the 

following tax codes 

3936 – accommodation tax 

3937 – interest 

3938 – penalties 

The rules relating to interest due on amended 

returns are applicable, interest being calculated on 

a daily basis (currently at 2.5% per annum)


6. Actions to take should the visitor 

refuse to make payment 

Any person, other than those covered by the 

exemptions, who refuses to pay the accommodation 

tax must provide the manager of the facility with a 

statement in lieu of affidavit, indicating the reasons 

for the non-payment of the tax. 

In cases of non-payment of the tax by the visitor or 

their refusal to sign the statement of refusal, the 

facility must set out the details of the visitor in the 

appropriate field in the quarterly on-line 

communication, to permit the activation of the 

compulsory recovery procedure of the uncollected 

amount. 

The Authorities can have the managers of the 

facilities respond to questionnaires and can invite 

managers and visitors to show or send information 

and documents


7. Refund procedures for amount 

unduly paid 

Should payment of the tax be made in error, it is 

possible to obtain a repayment of the excess: 

- by offsetting amounts due exclusively for 

tourist accommodation tax in the next 

payment period 

Should the overpayment to be offset exceed Euro 

2,500, it is necessary to obtain the prior 

authorization of Roma Capitale, to be requested at 

least thirty days before the deadline for payment 

- through a refund claim to be filed within five 

years from the date of the payment or from 

the moment the right to repayment arises

For further information and details: 

www.comune.roma.it 

at the pages of the Dipartimento Risorse Economiche

GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

Create successful ePaper yourself

Delete template?

Save as template?