Booking.com, like other online accommodation booking platforms, is required to comply with the tax legislation in force in the various countries in which it operates, including Italy. Starting from a regulation introduced in 2019, intermediary platforms are required to communicate to the Revenue Agency the data of transactions carried out by the subjects offering accommodation services through their sites. This means that Booking.com must periodically send a detailed list of reservations made regarding accommodations located in Italy, including the identification data of the subjects offering the accommodation (such as name, surname, tax code, VAT number), the dates of the rentals, the transaction amounts and other information relevant for the calculation of the taxes due by the landlords.
Through this exchange of information, the Revenue Agency can cross-reference the data received with those declared by taxpayers to prevent and combat tax evasion in the tourist rental sector. Landlords are required to declare such income in their tax returns and pay the related taxes.