Italy short-term rental VAT requirements

In Italy, short-term rental agreements involve the lease of residential property for periods not exceeding thirty days in exchange for payment. These contracts do not require registration with the Agenzia delle Entrate, though landlords must communicate the presence of guests to the Questura.

While these arrangements are considered agile legal relationships, there are specific thresholds regarding the number of contracts a person can sign. Once a certain limit is exceeded, the activity is classified as professional, necessitating the opening of a VAT number (partita IVA). Short-term rentals may also include connected services such as cleaning, linen supply, and utilities like Wi-Fi or air conditioning.