GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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Dipartimento Risorse Economiche 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.
Guida al contributo di soggiorno 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)
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GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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