The Municipality of Florence has issued the first five-year authorization for a non-entrepreneurial short-term tourist rental, in light of the new regulation that came into force on May 31. The provision concerns an apartment in the Quartiere 3 area, which had already obtained the Regional Identification Code (CIR) from May 10, 2025, and which requested authorization on June 3. After a positive investigation, in just 15 days the Municipality officially granted authorization number 1 of 2025 ([comune.fi.it][1]).
The new rules in brief
According to the regulation (approved on May 5th and active from May 31st), the main novelties for short-term rentals in Florence are:
Five-year authorization, valid for both the owner and the property (expires in the event of sale) ([comune.fi.it][1]).
Minimum surface area of 28 m² for units intended for short-term rental ([comune.fi.it][1]).
Mandatory municipal register to monitor the offer ([comune.fi.it][1]).
Sanctions from 1.000 to 10.000 € for those who operate outside the rules ([comune.fi.it][1]).
Stop new authorizations in the UNESCO historic center: only properties already active in 2024 can continue ([comune.fi.it][1]).
Minimum security requirements: gas and carbon monoxide detectors, fire extinguishers, system compliance, removal of key-boxes ([confcommercio.firenze.it][2]).
Additional quality standards: layout according to building law, APE certificate, multilingual vademecum for guests, emergency number active 24 hours a day ([confcommercio.firenze.it][2]).
Digital monitoring and online-register cross-referencing to combat tax evasion and illegal activity ([Amministrazionetrasparente.comune.firenze.it][3]).
The Tourism Councillor, Jacopo Vicini, called the decision “a very important step”, aimed at ensuring safety, dignity of the structures, sustainability of tourism and better coexistence between tourists and residents ([comune.fi.it][1]).
What changes for owners and how EasyEntry.it can help you
Here are some practical tips for owners and hosts on EasyEntry.it:
✅ 1. Check the requirements before posting
Make sure the property has at least 28 m² net and a valid APE installation.
Check systems (electrical, gas, fire prevention) and install mandatory detectors/signalers.
Avoid key-box: access must be made with certified guest identity ([Amministrazionetrasparente.comune.firenze.it][3]).
📝 2. Start the authorization request now
After obtaining the CIR (and the CIN, if entrepreneurial), connect the request to the specific property.
Prepares documents: floor plan, cadastral plan, certificates, declarations of conformity ([comune.firenze.it][4]).
EasyEntry.it can assist you step-by-step with forms, checklists and reminders.
📍 3. Monitoring and renewal
Sign up to the Municipal Register and manage deadlines and updates (modifications, transfer, etc.) in an automated manner.
Keep track of the 15 days maximum amounts of the Municipality for the investigation.
💸 4. Beware of prohibited areas
Avoid new openings in the UNESCO historic center: favors properties already active in 2024 or outside the area.
EasyEntry.it identifies compatible zones on the map and reports restrictions.
📅 5. Quality standards to always be respected
Reception bill: multilingual vademecum, emergency number, silence and waste regulations.
Renewal of authorization every 5 years (or in case of change of owner).
Because it's an opportunity
Legality and trust: A regular property attracts more aware guests and reduces legal risks.
Highest market value: a structure that complies with certifications and requirements has greater appeal and can justify premium rates.
Reduction of illegal activity: queues and municipal checks reduce unfair competition, valorising those who do everything well.
📣 Conclusion
The new regulation of Florence and the first authorization granted are a clear signal: the era of competent and sustainable short-term rental has begun. EasyEntry.it proposes itself as the ideal partner to guide you along the way, from the verification of the requirements to the renewal of the authorization, helping you to maximize the yield of your property in compliance with the laws.
Want to learn more about how to implement all this on your EasyEntry.it profile? Write to us, we will help you transform compliance into a competitive advantage!
Written by EasyEntry.it – Smart solutions for aware and professional hosts.
[1]: https://www.comune.fi.it/novita/comunicati/locazioni-turistiche-brevi-rilasciata-la-prima-autorizzazione?utm_source=chatgpt.com “Locazioni turistiche brevi, rilasciata la prima autorizzazione”
[2]: https://confcommercio.firenze.it/articoli/turismo/23194-affitti-brevi-a-firenze-nuovo-regolamento-in-vigore-dal-31-maggio?utm_source=chatgpt.com “Affitti brevi: a Firenze nuovo regolamento in vigore dal 31 maggio”
[3]: https://amministrazionetrasparente.comune.firenze.it/system/files/2025-06/20062025_Regolamento%20locazioni%20turistiche%20brevi.pdf?utm_source=chatgpt.com “[PDF] Regolamento per le locazioni turistiche brevi”
[4]: https://www.comune.firenze.it/turismo/locazioni-turistiche-brevi?utm_source=chatgpt.com “Locazioni Turistiche Brevi | Città di Firenze”
Perfect, I will start writing an informative article to be published on the easyentry.it blog, aimed at private hosts and accommodation facilities. The article will deal with the obligation to declare of the tourist tax 2025 (for the year 2024), with practical instructions, obligated parties and deadlines, including any official updates and verified sources. I will update you shortly with the content ready for publication.
Tourist tax 2025: annual declaration by 30 June
By 30 June 2025, all managers of accommodation facilities and tourist rentals must send the annual declaration to the Revenue Agency relating to the tourist tax collected in 2024. This is a mandatory tax obligation introduced in 2020, which serves to summarize the overnight stays and the sums collected for the tourist tax in the previous year. The obligation involves hoteliers, B&Bs, guest houses, private hosts and other tourism operators, and failure to submit within the deadlines can result in heavy administrative sanctions. Below we see who must submit the declaration, how to submit it online via SPID/CIE/CNS on the Revenue Agency portal, how the online platform works, what sanctions are foreseen in case of omission or delay, and some official clarifications provided by the MEF, including any regulatory updates compared to previous years.
Who is required to file the annual return?
The annual declaration must be submitted every year by all those who manage accommodation facilities in municipalities where the tourist tax is in force (hotels, agritourism, B&Bs, guest houses, campsites, etc.) and by those who collect fees for short-term rentals (i.e. private hosts who rent out houses and apartments for holidays). In other words, the obligation concerns both traditional accommodation facilities and non-hotel operators (tourist rentals and short-term rentals).
Furthermore, intermediaries who collect payments on behalf of owners are also required to comply. This includes OTA platforms. (Online Travel Agencies such as Airbnb, Booking.com, Vrbo, etc.) as well as property managers and real estate agents who manage tourist rentals in the name and on behalf of the owners. The Ministry of Economy and Finance (MEF) has explicitly clarified that the annual reporting obligation also applies to hosts who use online portals: relying on an intermediary does not exempt the owner from sending the tourist tax declaration. Likewise, if the manager delegates an accountant or tax consultant, the latter will be able to send the declaration on his behalf (upon delegation)), but the final responsibility remains with the manager who must ensure that compliance is carried out.
> 💡 Note: The obligation to declare is in addition to the obligation to pay the sums collected as tourist tax to the Municipality. In fact, each facility must collect the tax from guests and periodically pay it into the municipal coffers according to the deadlines set by local regulations (monthly, quarterly, etc.). The annual declaration summarises all this data a posteriori to allow for centralised control.
How to submit the declaration to the Revenue Agency
The annual declaration must be sent exclusively electronically: paper submission or sending to the Municipality is not permitted. The Revenue Agency makes available a specific web application in the reserved area of its portal, which allows you to prepare and transmit the declaration form online. Here are the operational steps to send it:
Access to the portal: Connect to the Revenue Agency website and authenticate in the Reserved Area using your credentials SPID, CIE or CNS (Alternatively, authorized subjects can use Entratel/Fisconline credentials). It is also possible to delegate access to your trusted intermediary (e.g. accountant).
Service Search: Once logged in, from the home page of the reserved area select the “Services” section and then the “Declarations” item. Among the available declarations, search for “Telematic declaration for the tourist tax” – alternatively you can type “tourist tax” in the services search bar.
Filling out the form: The dedicated web application will open, where you need to fill out the ministerial form with all the required data (see the next section for the details of the data). The application allows you to choose whether to create a "New declaration", or, in particular cases, a "Substitute declaration" (if you need to correct a declaration already sent) or a "Multiple declaration” (if the same declarant must submit multiple declarations, for example for multiple structures in different Municipalities). After entering the data, it is advisable to verify the correctness using the control functions offered by the system (the Agency has also prepared a control software to validate the file, which is especially useful for professionals who send via Entratel).
Electronic submission: Once the form has been filled out and the formal checks have been passed, the electronic submission can be made directly through the application. At the end, the system will issue an electronic receipt (protocol) to confirm the submission. It is recommended to save and keep this receipt as proof in the event of future checks.
Example: A B&B host prepares the annual tourist tax declaration by the June deadline. All overnight stays and the tax collected in the previous year must be summarized.
The entire procedure therefore takes place online on the Revenue Agency website. As an alternative to direct submission by the manager, it is possible to appoint an authorised intermediary (e.g. an accountant) to transmit the declaration on your behalf: in this case the professional will use his Entratel access and the delegation to the user's "Tax Drawer" to access the declaration service. This can simplify compliance for those who are not familiar with online services, without prejudice to the fact that the responsibility for correct compliance remains with the manager.
Data to be entered and operation of the online platform
What information needs to be declared? The ministerial model approved for the tourist tax requires reporting, in aggregate form, the data relating to the reference year for each Municipality in which the tourist tax had to be applied. In particular, the following must be indicated:
Number di guests who have stayed at the facility during the year;
Total number of overnight stays register (total of nights spent by all guests);
Total amount of tourist tax collected and paid to the Municipality;
Any exemptions or concessions applied (for example overnight stays exempt because they concern minors, students, residents, categories excluded from the tax according to local regulations);
Any other information necessary to correctly determine the amount of the tax due (for example, any reductions for extended stays, differentiated rates for periods or classification of the facility, etc.).
This data must be reported for each municipality in which the work was carried out. The annual declaration is in fact cumulative at municipal level: if a manager has structures in multiple municipalities (or a property manager manages properties in different cities), he/she will have to enter the data separately for each municipality of competence within the same electronic submission. In the web application, after selecting the entity (Municipality) and entering the respective data, it is possible to add another declaration for another Municipality, and so on. It is essential to always fill in the fields relating to the Municipality, province code and cadastral code of the local entity: if this information is missing, the system will not accept the submission and will report the error to the user.
The official instructions provided by the MEF (ministerial decree 29/04/2022) specify in detail how to fill out the form and the related technical specifications, but the Agency's portal is designed to guide the user step-by-step. In practice, it is an online form where you enter the required numbers (guests, overnight stays, exemptions, amounts). The form used for 2024 is the same one already adopted in previous years - there are no substantial changes in the items to be declared. Those who use management software for the tourist tax (e.g. management software such as PayTourist, or forms provided by the Municipality) can use it to obtain summary reports from which to draw the data to be entered, but will still have to carry out the transmission via the Revenue Agency portal (it is not enough to have filled out any municipal paper forms).
Zero Declaration: It is important to highlight that the reporting obligation exists even if there were no paying guests or tourist tax collections during the year. In the event of no taxable overnight stays in 2024, the manager will still have to send the annual declaration indicating zero amounts. This serves to formally communicate to the Treasury that no tax debt has accrued for that year. Even in this case, the June 30 deadline must be respected to avoid sanctions.
Penalties for failure or late submission
The deadline of June 30th must be strictly respected. Failure to submit the annual declaration of the tourist tax, or submitting it after the deadline, entails the application of rather severe administrative sanctions. In particular, the law provides for a fine equal to 100% of the amount of the tax due, which can reach up to 200% in the most serious cases of non-compliance (for example in the case of a declaration omitted altogether, or false data that hides a part of the tax).
In practice, those who do not submit the declaration or submit it late risk having to pay a fine equivalent to the entire tourist tax due, which can be doubled at the discretion of the inspecting body if particular gravity or fraud is detected. In addition to the percentage penalty, interest may also be due on the tax not paid within the deadline. However, there are no criminal sanctions envisaged, as these are violations of an administrative tax nature.
It is therefore essential not to procrastinate. Submitting the declaration late is equivalent to not submitting it at all for sanction purposes, unless a legislative provision extends the deadline (not announced for 2025 to date). If you have forgotten the deadline, it is advisable to proceed as soon as possible with the late submission and at the same time contact an expert to evaluate the institute of voluntary disclosure - which in some cases allows for a reduction in sanctions if you self-report quickly. However, the best way is to prevent: check all the data for 2024 in good time, fill out the declaration and submit it by 30/06/2025, so as to protect yourself from any penalty.
Clarifications from the MEF and any changes compared to previous years
The obligation to file an annual declaration of the tourist tax is relatively recent and has needed some official clarifications in the first years of its application. Here are the main points to know, also in light of the FAQs and resolutions issued by the Ministry of Economy and Finance:
Introduction of the obligation and single model: Introduced by the 2020 Relaunch Decree (art. 180, c.3 DL 34/2020, converted into Law 77/2020), the annual electronic declaration became operational starting from the 2020/2021 data (the first submission was made in 2022). In the first application phase, the MEF clarified that managers who had already communicated the data relating to 2020 and 2021 to the Municipalities were not required to resubmit them using the new ministerial model, as this was the first year of use of this model. However, from 2022 onwards, the declaration must be made exclusively online on the state portal, using the single model approved at national level. This model replaces the previous "Management account – Model 21” that in the past the managers, as accounting agents of the Municipality, had to send to the Municipality itself by January 30 of the following year. In other words, the local paper declaration is no longer valid: the Municipalities receive the data via the central system and the old obligation of annual municipal reporting has been absorbed by the new telematic procedure.
Clarifications on OTAs and intermediaries: As already highlighted, a FAQ from the MEF (September 2022) confirmed that the annual reporting obligation applies to all parties involved, even if bookings and payments are made through online platforms. For example, a host who rents through Airbnb or Booking.com must ensure that the declaration for his tourist rental is submitted (directly or through the portal itself if the latter offers this service). The same applies to an owner who uses a property manager: it will be the latter, as the mediator who collects the fees, who will have to transmit the data to the tax authorities. The important thing is that each structure/activity is covered by an annual declaration, regardless of who physically sends it.
Zero declaration and special cases: Another official clarification concerned the cases in which there were no overnight stays subject to tax. As already mentioned, the MEF specified that even in such cases the declaration must be sent anyway, by setting all fields to zero. This serves to formally close the fiscal year for that structure, certifying that there is no tax to pay. Other special cases concern, for example, changes in management during the year, closure of the business or the entry of heirs: generally, the declarant will be the manager active on 31 December or whoever takes his place (bankruptcy trustee, heir, representative) and must also include previous periods if not already declared. In case of doubts about specific situations, it is advisable to consult the ministerial instructions for the model or contact the Finance Department.
Regulatory news on the tax (2023-2025): Regarding the tourist tax itself, we would like to point out that the 2023 Budget Law (L. 197/2022) and the subsequent L. 213/2023 introduced the possibility for some Municipalities to increase the rates. In particular, from 2024, provincial capital Municipalities and high-flow tourist locations can increase the tax by up to €2 per night more than the previous maximums. For example, cities like Rome and Venice (already at the maximum level of €10 per night for 4-5★ hotels) will be able to reach €12 per person per night from 2025. Similarly, Florence could go from the current €8 to €10, Milan from €5 to €7, and so on in other cities that have approved increases. These changes do not affect the declaration procedure (which remains unchanged), but it is clear that in the coming years, managers could find themselves collecting and declaring higher amounts as a result of the new rates. It is important to keep up to date with municipal regulations: art. 4 Legislative Decree 23/2011 remains the basic regulatory reference for the tourist tax, but the specific figures and exemptions may vary from municipality to municipality and from year to year based on local resolutions.
In conclusion, for private hosts, B&B managers and accommodation facilities the June 30 appointment is now an annual ritual not to be forgotten. The declaration of the 2025 tourist tax relating to 2024 must be prepared in good time, carefully checking all the required data and using the Revenue Agency portal with SPID/CIE/CNS. Thanks to this requirement, introduced in recent years, the Tax Office and Municipalities can monitor the revenue collected for tourism purposes in a more transparent way, ensuring greater correctness and uniformity. For managers, this is an additional obligation, but with a little organization - and the help of consultants or dedicated software when necessary - it is possible to comply without problems and avoid penalties. The advice is not to wait until the last moment: June 30, 2025 is just around the corner, it is better to send the declaration a few days in advance to avoid last-minute technical hitches. Punctual management of the tourist tax contributes not only to complying with the law, but also to giving a signal of professionalism and reliability to your guests and the local tourism system.
The summary table of the 2025 Tourist Tax Declaration: CLICK HERE!
Official and in-depth sources:
Revenue Agency – FiscoOggi, “Tourist tax declaration, online submission from 8 May”, 3 May 2023.
Finance Department MEF – FAQ 2022 tourist tax (clarifications on first year of declaration).
Finance Department MEF – Resolution no. 1/DF of 9/2/2023 (clarifications on the reporting obligation and ministerial model).
Reference legislation: Legislative Decree 23/2011 art.4, DL 50/2017 art.4 paragraph 5-ter, DL 34/2020 art.180 paragraph 3, L. 197/2022 art.1 c. 787.
Insights for operators: affittibrevi360 – “Annual declaration of tourist tax: what it is and how to submit it”; TeamSystem Magazine – “Declaration of tourist tax: deadline June 30”; InvestireOggi – “Tourist tax, annual declaration on June 30 to avoid penalties”; ANBBA – “Annual Declaration of Tourist Tax – Deadline 30/06/2025”.