Starting from January 1, 2023 (but the first communications must be made by January 31, 2024), OTA platforms will be required to report booking data to the Italian Revenue Agency (Agenzia delle Entrate). The information to be communicated includes: seller’s first and last name; seller’s tax code; VAT number (if applicable); duration of the contract; address and cadastral data (if available) of the rented property; amount of the gross consideration; reference year; bank account details (IBAN) and full information on other payment options (PayPal, virtual cards, and foreign accounts).
By January 31, 2024, data for 2023 must be reported, using procedures that will be defined by a provision from the Revenue Agency (still pending).
The information to be submitted is not limited to short-term/tourist rentals but covers all types of accommodation—both business and non-business—hotels, non-hotel facilities, and open-air structures.
Exempt from reporting are facilities with fewer than 30 transactions per year or those with a turnover of less than €2,000 during the reporting year.
Source
https://www.senato.it/service/PDF/PDFServer/DF/421445.pdf https://documenti.camera.it/Leg19/Dossier/Pdf/FI0008.Pdf
