Industries
Tourism & hospitality
Hotels, restaurants and private room rentals shape South Tyrol and have tax issues all of their own. We support you from season planning and ongoing bookkeeping through to handing over the business.
Industry
What matters to you
A tourism business is a company with high staffing levels, seasonal revenue and often large investments in buildings and furnishings. On top of this come reporting obligations to the municipality and authorities, and provincial funding programmes tied to deadlines and conditions.
Many businesses are family businesses in which private and business assets are closely intertwined. We advise hotels, restaurants, bars, guest-room providers and holiday apartments, keeping an eye on both day-to-day obligations and the long-term development of the business.
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Hotels and restaurants
VAT treatment can differ for accommodation, food and beverage and additional services. We check which services are to be treated as separate or ancillary and how package offers are correctly invoiced.
Daily takings are recorded electronically and transmitted to the Italian Revenue Agency (Agenzia delle Entrate). We make sure that your till system, bookkeeping and invoices match, and analyse your figures so that you can compare occupancy, staff costs and earnings per season.
Guest rooms and holiday apartments
Anyone letting rooms or apartments to guests must first establish whether this counts as private letting, as guest-room letting under provincial law or already as a commercial activity. Taxation, VAT liability and social security depend on this.
For short-term rentals by private individuals, a flat-rate tax on rental income (cedolare secca) may be chosen under certain conditions. A national identification code (CIN) is also required for accommodation let to tourists. We review your situation and tell you which rules apply to you and which obligations they entail.
Tourist tax and reporting obligations
Accommodation businesses collect the tourist tax (imposta di soggiorno) from their guests and pay it over to the municipality. In addition, guests must be reported to the police authority (Questura) and statistical reports filed. Errors or delays can lead to penalties.
We help you define responsibilities and data flows for the local tourist tax and reconcile the amounts with your accounts. This keeps revenue and amounts to be passed on clearly separated.
- Collection and payment of the local tourist tax
- Guest registration and statistical reporting
- Coordination with the till system and accounting
Investments, funding and staff
In South Tyrol, conversions, extensions and energy-efficiency renovations are often supported by provincial grants and tax incentives. The programmes change regularly and often require the application to be submitted before work begins. Before you invest, we check which options are available and support you with financing and depreciation.
Seasonal workers, apprentices and staff from abroad raise their own questions on contracts, accommodation, meals and payroll. Our payroll team knows the collective agreements for the hospitality sector and handles registrations and deregistrations, payslips and reporting to the social security authorities.
Step by step
How we work together
Getting to know the business
We discuss the size, structure and seasonal pattern of your business and clarify which rules apply to you.
Before the season
We plan staffing, liquidity and upcoming investments with you and check available incentives before contracts are signed.
During the year
We handle bookkeeping, payroll and filings and give you a regular overview of your figures.
After the season
We review the season with you, prepare the financial statements and tax returns and discuss what should change for the next year.
Frequently asked questions
Answers on letting, tourist tax, investments and succession.
When does renting out rooms become a business activity?
That depends, among other things, on the number of rooms or flats, the additional services offered and how it is organised. If, for example, breakfast, cleaning or a reception are offered as in a hotel, this strongly suggests a business activity. We assess your case on the basis of provincial and national rules.
Does the tourist tax have to appear on my invoices?
The local tourist tax is collected on behalf of the municipality and is not subject to VAT. It should be shown separately on the invoice or receipt so that it does not form part of your turnover. We align the presentation with your till system.
What grants are available for renovating a hotel?
Depending on the project, provincial grants, tax incentives for renovation and energy efficiency, and subsidised financing may be available. We check which programmes are currently open and what conditions apply at the planning stage. It is important to come to us early, as many applications must be submitted before construction begins.
How do I prepare the handover to the next generation?
A handover should be planned a few years in advance. Issues to clarify are the form of transfer, the tax consequences for transferor and transferee, provision for siblings who do not take over, and financing. We support this process together with the notary and, where appropriate, the bank.
Let’s talk about your plans.
Arrange a no-obligation initial meeting in Merano, Laces or online.