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Property Owner or Manager

Welcoming travelers comes with a number of responsibilities. To ensure that your guest's stay is as comfortable as possible and that the accommodation meets the mandatory requirements, we have prepared the following list of tips and recommendations.
Please note that the content below is provided for information purposes only and under no circumstances replaces what is stipulated by the legislation in force, nor shall it be interpreted as an exhaustive list, nor considered legal advice. If in doubt, we recommend that you contact the relevant authorities or a lawyer.
We would like to remind you that the term “vacation rental” used on the VRBO help pages is used as a generic definition and should not be regarded as a legal definition.
How can you preserve the peace of your neighbourhood?
Some tourists may take certain liberties in your residence, sometimes to the detriment of the peace and quiet of their neighbours. It is often worth reminding them of certain common-sense rules to maintain the peace of the neighbourhood during your guests' stay.
Below you will find examples of rules that you can share with your guests upon their arrival (in the way you prefer; for example, by providing them with a fact sheet or posting the rules visibly in the vacation rental). These rules will be even more important if your property is located in an apartment block.
What are the rules of my apartment block?
You should always inform guests of the specific rules of each apartment block, such as:
Providing the name of the concierge (or an alternative point of contact if there is no concierge) to be contacted, if needed,
Indicating where the waste facilities are and the related instructions for collection,
Asking guests to respect communal areas and avoid making too much noise (such as not carrying baggage noisily up and down the stairs, not slamming the door, not running up and down the stairs, etc.),
Asking guests to respect the apartment block regulations, if there are any, or the apartment block rules,
And obviously... insisting upon the usual respect for your neighbours by asking your guests to maintain a good relationship with all of the residents of the apartment block!
What is the ideal behaviour for travellers staying in my apartment?
Peace can also be maintained in the neighbourhood by ensuring that your guests conduct themselves appropriately inside the apartment.
You can therefore ask your guests to:
Be mindful of the hours during which neighbours require more peace and quiet (such as before 7am and after 10pm),
Refrain from making noise inside the apartment that would disturb the neighbours (such as playing music loudly, slamming doors, talking too loudly with the windows open, dropping objects on the floor, or walking in high heels).
Differentiated waste collection
The production of waste is constantly increasing, and it must be managed in such a way as to respect the environment, reduce disposal costs, and recycle valuable materials.
Also, from this point of view, it is important to provide guests with guidelines on how to dispose of waste during their stay in the vacation rental.
It is important to bear in mind that there are both national regulations and regional regulations for waste management, which are aimed at keeping the quantity of nonrecyclable waste destined for landfill, or for processing by incinerators or waste-to-energy plants, to a minimum while recovering all reusable raw materials through recycling, thereby turning them into a source of wealth rather than pollution.
Below you will find the current regulations for the correct disposal of waste in effect for the cities of Cagliari, Florence, Milan, Rome, Venice, Turin, Trento, Lecce, and Chieti that must be followed by every guest.
Cagliari
Rome
Milan
Florence
Venice
Turin
Trento
Lecce
Chieti
Obligations for running a vacation rental (authorization, declarations, etc.) –Security Decree (D.L. 113/2018)
All owners are obliged to inform themselves about the national and regional laws in force concerning the possible preliminary authorizations or declarations required to begin operating within the accommodation sector.
Should any owners or managers fail to comply with these laws, VRBO shall not be held responsible.
Below are some links to pages containing specific information for the cities of Aosta, Ancona, Cagliari, Catanzaro, Chieti, Florence, Genova, Lecce, Milano, Palermo, Pesaro, Rome, Turin, TrentoandVenice.
There are also rules in other regions/cities that may apply to your accommodation and/or business: you may, for example, be required to present an SCIA [Certified Start of Activity Report], to declare the individuals staying in your vacation rental, to respect certain rules on prices, or to take out an insurance policy. We recommend that you always contact your local authorities to check which obligations apply to you.
Declaration of guests staying at your vacation rental
Some information about the guests staying at your vacation rental must be communicated to your local police headquarters via the Alloggiati website within 24 hours of their arrival or immediately if the duration of their stay is less than 24 hours.
This is also applicable in the case of short-term rentals lasting less than 30 days, as recently clarified by the Decree on Security (Legislative Decree 113/2018).
Registration number
The registration number refers to a regional (CIR) or national (CIN) number used to identify a specific accommodation facility. When applicable, this code must generally be displayed on any public communication, even if the communication is made via an online platform.
As of September 2024, Decree-Law No. 145/2023 converted with amendments by Law 15 December 2023, n. 191 requires all property owners in Italy to obtain a National Identification Code (CIN) for all types of properties used for tourism. We invite you to visit the Ministry of Tourism’s website and National Database portal (BDSR) to obtain a CIN.
The CIN must mandatorily be displayed on each promotional channel – included online websites - and this applies to all types of accommodations.
In regions where a regional registration number (CIR) already exists, the owner may have to obtain a CIR before he is able to obtain a CIN, and in some cases, he will need to display both the CIR and the CIN, depending on the local regulations.
Please note that the following regions do not require a CIR before obtaining a CIN:
  • Friuli Venezia Giulia,
  • Toscana,
  • Molise,
  • Basilicata
Therefore, in order to be compliant with the Registration Number obligation provided in the above-mentioned regions, you will need to obtain and display only the CIN.
Lombardy
To obtain your CIN, you must first obtain your CIR by following the 3 steps below:
  1. Submit the SCIA or CIA to the SUAP of the relevant municipality.
  2. The municipality forwards the SCIA/CIA to the Province or Metropolitan City of Milan.
  3. The Province or Metropolitan City of Milan creates a section in ROSS1000 and contacts the applicant to provide access, where the region code (CIR) can be found for advertising purposes. The ROSS1000 system can be accessed here.
Display: After Jan 1, 2025, only the CIN must be displayed in all online communication and marketing tools of your accommodation.
Piedmont
To obtain your CIN, you must first obtain your CIR by following the steps below:
  1. Submit the SCIA form through the Piemonte Dati Turismo (ROSS 1000)
  2. The region automatically generates a CIR when the provincial offices register the structure after the SCIA submission
  3. The CIR is available via the Platform and can be accessed using credentials received via email.
Display: both CIR and CIN must be displayed in all online communication and marketing tools of your accommodation.
Trentino
No obligation to display the CIR after Nov. 2, 2024.
Display: After Jan. 1, 2025, the CIN must be displayed in all online communication and marketing tools of your accommodation.
Valle d’Aosta
To rent your property and obtain a CIN, you must first obtain your CIR by following the steps below:
  1. Notify the Municipality: Log on to the region’s Locazioni Turistiche platform and submit a declaration.
  2. Declaration Details: Include the address, cadastral data, number of rooms and beds, number of bathrooms, owner’s consent (if needed), chosen name, and rental period (up to 180 days per year for a first home).
  3. Report Changes: Inform the municipality in advance of any changes.
  4. Obtain CIR: After the declaration, the municipality issues the CIR, which must be clearly displayed on all advertising of the property.
Display: After Jan 1, 2025, both the CIN and the CIR must be displayed in all online communication and marketing tools of your accommodation.
Marche
To obtain the CIN, it is necessary to follow the procedure to obtain the CIR first. Once you have obtained the CIN, you must display both the CIN and the CIR.
A Notify the Municipality: Send a specific notification to the SUAP of the municipality where your property is located, following the municipality’s procedures.
  1. Register at Police Headquarters: to receive credentials of the Alloggiati Web portal
  2. Accreditation: to receive credentials to access the Istrice-Ross1000 platform.
  3. Receive CIR: The Regional Tourism Sector will send you the Regional Identification Code (CIR) which can be found by logging on the Istrice-Ross1000 Platform.
Display: After Jan. 1, 2025, both the CIR and CIN must be displayed for your accommodation.
Liguria
To obtain CIN, you must first obtain the CITRA code. Once you have obtained the CIN, both the CIN and CIR need to be displayed.
  1. Report SCIA: Submit the certificate of commencement of activity (SCIA) to the SUAP of the relevant municipality.
  2. Region Notification: The Region registers the structure and issues the CITRA code via the Ross1000 IT platform.
Display: After Jan. 1, 2025, both the CIR and CIN must be displayed for your accommodation.
Emilia Romagna
To obtain CIN, you must first obtain the CIR by following the instructions below:
  1. Submit SCIA: Report the certificate of commencement of activity (SCIA) at the SUAP counter of the relevant municipality.
  2. Activate Ross1000 Access: Access to the Ross1000 regional platform is automatically activated.
  3. Login Credentials: Access Ross1000 using SPID, CIE, or CNS credentials.
  4. Automatic Registration: The structure is automatically registered on the platform and CIR is issued.
Display: After Jan 1, 2025, only the CIN must be displayed in all online communication and marketing tools of your accommodation.
Sicily
To obtain your CIN, you must first obtain your CIR, both the CIR and CIN will have to be displayed.
To obtain the CIR, follow the steps below
  1. Request an Account: Go to the Tourist Observatory portal and click on “Request an account”.
  2. Fill Out the Form: Complete the form to generate a request for credentials in PDF format.
  3. Register the Facility: Use the credentials to register the classified accommodation facility.
  4. Receive CIR: The CIR will be attributed to the facility.
Display: After Jan 1st, 2025, both the CIR and CIN must be displayed in all communications and marketing tools of your accommodations.
Veneto
To obtain your CIN, you must first obtain your CIR
1. Notification of Rental Activity: Before starting, fill out your email to receive the new tourist rental communication form on the Region’s website.
2. Enter Information: Provide a double-sided image of your valid ID, landlord data, accommodation details, rental period, and number of rooms and beds.
3. Send Communication:
a) Non-entrepreneurial Landlord: Print and send the lease communication with a copy of the ID to the Municipality.
b) Entrepreneurial Landlord: Print and send the lease communication to the SUAP for further obligations.
  1. Access ROSS 1000: Use SPID, CIE, or CNS to access the ROSS 1000 platform and update any changes or guest statistics.
  2. Receive Identification Code: After validation, the system assigns an identification code visible on the ROSS 1000 platform.
Display: After Jan 1st, 2025, only the CIN must be displayed in all online communication and marketing tools of your accommodations.
Campania
To obtain your CIN, you will have to first obtain your CIR by following the steps below:
Accommodation facilities are required to display both the CUSR and the CIN.
  1. Request CUSR: New accommodation facilities must request the Single Code of Accommodation Facilities (CUSR) at the SUAP Office of the relevant municipality.
  2. Generation and Attribution: The municipality generates and assigns the CUSR using the Campania Region’s Web Tourism system.
  3. Use of CUSR: The CUSR must be used in all promotion, marketing, and communication activities by regional tourist accommodation facilities.
Display: After Jan 1st, 2025, both the CIR and CIN must be displayed in all communications and marketing tools of your accommodations.
Sardinia
To obtain your CIN, you will first have to obtain the IUN (Unique notification identifier) by following the steps below:
  1. Access Digital Service: Use the Sardinia Region’s digital notification platform via the official portal or other PA digital notification portals.
  2. Authenticate: Authenticate using SPID, CIE, or CNS to ensure unique identification.
  3. Submit Notification Request: Send the digital notification request for the specific document, generating a unique IUN.
  4. Receive IUN: Upon completion, an IUN is assigned to the document for tracking and updates.
Display: After Jan 1st, 2025, both the CIR and CIN must be displayed in all communications and marketing tools of your accommodations.
Apulia
To obtain your CIN, you must first obtain your CIN by following the steps below:
  1. Register Property: Register your property within the regional register of accommodation facilities through the Digital Management System (DMS). To login, use SPID provider.
  2. Receive CIS: At the end of the registration process, the system will automatically assign a Structure Identification Code (CIS).
  3. Download PDF: Download the “Tourist Lease Communication” PDF, which includes all entered data and the assigned CIS.
Display: After Jan 1st, 2025, both the CIR and CIN must be displayed in all communications and marketing tools of your accommodations.
Calabria
To obtain your CIN, you must first obtain your CIR
  1. Register on Calabria Tourism Portal: Ensure you are registered in the system if you intend to offer accommodation services.
Display: After Jan 1st, 2025, both the CIR and CIN must be displayed in all communications and marketing tools of your accommodations.
Taxes: reporting income
Please note that our site does not provide any legal or tax advice. We advise you to consult a tax adviser in your jurisdiction for further information or for assistance in assessing your tax obligations in relation to the services that you offer. However, we would like to remind you that as an owner, you are obliged to respect the tax legislation in force, which requires all natural and legal persons resident in Italy to declare all income from property to the tax authorities, including income from rental contracts for residential properties with a duration of less than thirty days.
We would also like to clarify that all owners must pay tax on any income generated from rental properties listed on the VRBO website through one of several different tax regimes—in other words, the flat rate tax option or the ordinary tax rate option—which must be indicated on the relevant tax return.
For the avoidance of doubt, we would like to emphasize that you are personally responsible for declaring your income and paying any related tax as a property owner and a taxpayer. VRBO shall under no circumstances be held responsible if any of its users fail to respect the tax legislation in force. For more information, please visit the Italian Revenue Agency's website.
Taxes: the stay tax
The tourist levy, also commonly known as the stay tax, is a local tax applied to visitors staying in accommodation facilities located in any of the territories that have adopted it.
Originally introduced in 1910 exclusively for spa resorts, health resorts and beach resorts and extended in 1938 to other tourist destinations, it was subsequently abolished on January 1, 1989.
It was then reintroduced in the Municipality of Rome by Law No. 42/2009 as of January 1, 2011. Subsequently, Legislative Decree No. 23 of March 14, 2011, which contains provisions on municipal fiscal federalism, stipulated that provincial capitals, municipal unions and cities included in regional lists of art cities or tourist resorts may impose a stay tax on individuals staying in accommodation facilities located in these territories, by means of a specific resolution adopted by the relevant council.
Why does the stay tax need to be paid?
The revenue from the stay tax is generally used to fund tourism activities, including supporting accommodation facilities, and the maintenance, enjoyment and restoration of cultural and environmental assets, and local public services.
Who is required to pay the stay tax?
All visitors not normally residing in the relevant municipality who are staying in any hotel or other type of accommodation facility, with the exception of certain categories of visitors who are exempt, must pay the stay tax, in compliance with the provisions of the related municipal regulations.
How is the stay tax paid?
The stay tax can be paid in cash or by credit card, depending on the payment method requested by the relevant municipality, at the end of the stay directly to the manager of the accommodation facility, who is then obliged to issue a receipt of payment to the guest.
Who is required to collect the tax? And to whom is it paid?
Managers of hotels and other types of accommodation facilities are required to display the institutional information material provided by the municipal government in the appropriate locations. All managers are required to collect the stay tax from guests in accordance with the applicable municipal rules and pass on the sum to the municipality in question.
How much is the stay tax?
The stay tax fee varies from city to city. To find out about your obligations as a Property Owner, consult your municipality to find out whether the stay tax applies to you and, if so, how much it is and what the relevant methods of collection and payment are.
To find out more about the stay tax that is applicable in some cities, click on one of the links below:
Prohibition of using padlock boxes
Provisions applicable to Rome: we inform you that in accordance with article 4, letter g), of the Local Police regulation adopted in the session of 6 June 2019, it is expressly forbidden to affix padlocks and objects of any kind on assets of the historical, archaeological, artistic and monumental heritage - even for the purposes of remote check-in. The regulation applies to the entire UNESCO Zone of Rome (i.e. the historic center) not to the city as a whole.
Provisions applicable to Florence: according to the regulation n. DC/2025/00009, the use of keyboxes or similar objects is expressly forbidden. The Resolution states that “in order to ensure strict compliance with the provisions of Article 109 of the Consolidated Law on Public Security (TULPS) and of the provisions of the Circular of the Ministry of the Interior, prot. 38138 of 18.11.2024, as well as to facilitate the control activities by the competent police bodies, it is always forbidden to use key boxes, numeric and alphanumeric code keypads or other similar devices intended to contain or provide keys, codes, etc., designed to allow access to buildings or flats without the presence of the manager or his appointee, wherever they are positioned”. For further information, please click here.
Short-Term Rental Withholding Tax
Italian tax rules on short-term rentals require platforms like Vrbo to apply a 21% withholding tax on non-professional owners' earnings from properties located in Italy. If, based on the information you have provided to Vrbo, your property is subject to withholding, we will pay such taxes on your behalf to the Revenue Agency. Please see our FAQ (link) to understand if these conditions apply to you and what information Vrbo will rely on to determine whether you are a non-professional owner for withholding purposes.