27 September 2016

Italian Tax Authorities clarify VAT treatment of online accommodation services

The Italian Tax Authorities recently issued a tax ruling to the Italian Association of Hotel Owners (Federalberghi), on the value-added tax (VAT) treatment of certain accommodation services. As a result, European Union (EU) businesses that supply online brokering and booking services related to short term accommodations located in private residences (and similar structures) in Italy may be required to register for VAT.

A Tax Alert prepared by Ernst & Young Italy, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1635

Document ID: 2016-1635