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[QUOTE=gbmil]Restoration work on a stone barn on my property was completed about a month ago - I now have two cottages which I'll be letting as 'affittacamere / affitto stagionale' from August. Recently my �������� friends have been asking me if I have a 'licenza' from the comune to allow me to do these short term holiday lets. I knew nothing about this. My understanding was that income from the lets should be declared on my income tax declaration next year (I am permanaently resident here) and that I should give my guests a 'fattura' (receipt) upon payment. My �������� friends suggested that without a VAT registration number any receipt I issue is worthless. They also suggested that I need to take ID details of guests to the local 'cariabinieri' - does anyone have experience of this?[/QUOTE]
In order to operate even on a seasonal basis one has to have authorisation from the comune (also based on inspection by the health authorities) one has to in italy have a vat number(unlike uk where i believe businesses under 10.000 can be exempt from this obligation).All people staying must be registered with you and the presences recorded and the notification made to the Carabinieri immediately(24 hrs from arrival max).All receipts in double copy conserved and put into the "entries" register which has to be stamped as an official fiscal document it is on this that the taxation will be based.All this is important and non payment of vat is serious.My advice would be to get a commercialista to handle these things for you (almost impossible on one's own).I have recently become aware that a certain amount of "resentment" and "bad feeling"has started ( previously unknown) amongst local people here due precisely to this phenomenum which is on the increase.I have heard for the first time of people actually denouncing people to the authorities as "abusive operators"..Imagine an italian family arriving in the British countryside ,restoring a house + pool, and promptly setting up an unregistered guest house.....?.......

[QUOTE=Sebastiano]Imagine an italian family arriving in the British countryside ,restoring a house + pool, and promptly setting up an unregistered guest house.....?.......[/QUOTE]
Errm no one would care. There's no requirement in the UK for registration if the premises have less than five bedrooms, nor for VAT registration if the business takes less money than the VAT registration limit. That's why English people have the attitde that it's OK to do business this way and are surprised then they have to get involved with public officials.

I know that hotels have to register guests and that self-catering units should but don't always.
Taking this to the extreme is it only registered businesses that have to do this?
or
a) if you have a holiday home do you have to register every time you go?
b) if you live permenantly in italy do you have to register family/friends who visit?.
We are looking to do b&b or self-catering eventually when we are settled in italy so all information gratefully gathered.

[QUOTE=Stribs]I know that hotels have to register guests and that self-catering units should but don't always.
Taking this to the extreme is it only registered businesses that have to do this?
or
a) if you have a holiday home do you have to register every time you go?
b) if you live permenantly in italy do you have to register family/friends who visit?.
We are looking to do b&b or self-catering eventually when we are settled in italy so all information gratefully gathered.[/QUOTE]
a) yes.
b) even family (techically)
the law concerning the "movement of people on national territory" is ,believe it or not,unchanged since 1931....you know what was going on then.
In any case b&b even on a small scale(a lot of businesses are in this country)and similar enterprises are businesses and as such...
however much "suprise" is shown on this forum relative to these things is in itself suprising.It is well known that leterally hundreds, if not more b& b's ,in the UK have had to close down in recent years due to the new stringent EU norms applied to this sectoras they are here too.
Sanctions and concern are even greater when the thing concerns foodstuffs and the provision of meals the authorities are very hot on that kind of thing as the laws at that point are identical from a "grand hotel" to a rural b&b,agriturismo,country house etc.As all the requirements for health and safety laws are applied regardless of size, HACCP and all the rest.This is one of the reasons why so many british b&b's have had to close as they could no longer serve english breakfasts or home made cakes/jams etc without the legal requisites to do so.
As a fully legal operator and on behalf of many colleagues in the business of rural "hoteleries" of various kinds i have been asked (as an english speaking representative) to address these questions to the local authorities in this area

As a fully legal operator and on behalf of many colleagues in the business of rural "hoteleries" of various kinds i have been asked (as an english speaking representative) to address these questions to the local authorities in this area[/QUOTE]

We have a house which we have been renting out this year for the first time. We live in the UK. Are there any laws we need to ahdere to re. holiday rentals, ie. tax etc?

The first point to note is that under �������� law you are fully responsible for completing your annual tax return.

Two further points must be noted about taxation. First, the law in Italy has various tests aimed at establishing whether you qualify for domicilio fiscale (tax residency) or not). Second, your income in Italy is taxable unless it is beyond the scope of �������� tax. If you are liable to pay income tax in Italy (bearing in mind that you live and are generating income in Italy) and are caught not paying what is owed, you could face substantial penalties.

As far as reporting to the police is concerned, if you have a business activity registered as an attività ricettiva offering accommodation to paying guests you will need to register them and provide the local police or Carabinieri with copies of the registration forms.

Licences will depend on the type of business you have: Country House Hotel, B&B, Agriturismo or holiday rental accommodation with a different set of regulations for each (regional variations will apply). The simplest form is the B&B, which has the least amount of bureaucracy attached. Obviously, if you are planning to have a registered hospitality business you will need a licence.

There is no reason to stop you charging “friends or family” a token sum to stay in your accommodation but be careful, if you don’t have a registered business and some guest decides to report you, then you will find a number of “unwanted guests” knocking at your door. Is it really worth the aggravation?

If you are uncertain about the tax issue then I suggest you speak to your accountant or commercialista.