What is needed to open a holiday home: regulations, authorisations and requirements
Last update: April 2025
Opening a Bed and Breakfast or a Holiday Home in Italy is a concrete opportunity to turn a property into a source of income. But the process is more complex than it seems: different regional regulations, municipal authorisations, tax requirements and strategic choices can make the difference between a profitable activity and a frustrating experience.
In this guide you will find everything you need to know to open your facility correctly in 2025.
Types of facility: B&B, Holiday Home or Short-Term Rental?
Before getting started, you need to choose the legal form that is right for your situation:
Short-term rental: tourist rental up to 30 days, no services, flat-rate tax at 21% (or 26% from the second property). The simplest form, ideal for someone with an apartment to rent occasionally on Airbnb.
Holiday Home: a non-hotel accommodation facility without food services. It requires a SCIA filing with the municipality and registration in the regional register. It allows multiple properties to operate under the same brand.
B&B: a facility with breakfast included. It is managed directly by the owner, with a maximum number of rooms set by the region (usually 3-6). It requires a SCIA filing and can often be a non-commercial activity if seasonal.
The choice depends on the region, the number of properties, your tax situation and how involved you want to be in management. Choosing the wrong legal form can cost a great deal in taxes and penalties.
Mandatory requirements in 2025
Regardless of the type chosen, these requirements are mandatory:
SCIA (Certified Notice of Commencement of Activity) — filed with the municipality's One-Stop Shop. You can start the activity on the same day it is submitted. Read the complete guide to SCIA for short-term rentals.
National Identification Code (CIN) — mandatory since 2024. It is requested on the Ministry of Tourism's BDSR platform. It must be displayed physically at the property and published in every OTA listing. Fine up to €8.000 for those without it. How to obtain the CIN — step-by-step guide.
Alloggiati Web portal (Police Headquarters) — every guest must be reported within 24 hours of arrival.
Tourist tax — if provided for by the municipality, it must be collected from guests and paid monthly. How tourist tax works for short-term rentals.
Tax aspects: flat-rate tax and income tax return
For short-term rentals, the preferential taxation is the flat-rate tax: 21% on the first property, 26% from the second onwards if managed through an OTA. It is an advantageous regime because it replaces IRPEF and does not require a VAT number for private individuals. Read the complete guide to the flat-rate tax for short-term rentals.
If, instead, you open a Holiday Home or a B&B as a business activity, the tax framework changes: a VAT number may be required, and ordinary IRPEF applies to income. Advice from an accountant experienced in short-term rentals is essential.
Regional complexities: why there is no universal rule
In Italy, regulations for accommodation facilities are delegated to the Regions. This means that the rules for opening a B&B in Lombardy differ from those in Campania, Lazio or Sicily. Some regions have structural requirements (minimum square footage, separate bathrooms), others limit the number of beds, and still others require training courses for operators.
Relying on someone who knows your region's local regulations is not a luxury: it is the only way to avoid penalties and get off on the right foot.
FAQ — Frequently Asked Questions about Opening B&Bs and Holiday Homes
Do you need a VAT number to rent on Airbnb?
No, if you operate as a private individual with short-term rentals (up to 30 days), you can use the flat-rate tax without a VAT number. A VAT number becomes necessary if the activity is commercial (multiple properties, additional services) or if you exceed certain income volumes. Consult an accountant for your specific case.
How much does it cost to open a holiday home?
Fixed costs are limited: the SCIA is free or has minimal municipal costs (€10-50). The real costs are those of adapting the property (furnishings, photography, home staging) and operational management. Without high start-up costs, break-even is reached in the first weeks of activity with good occupancy.
How do you obtain the National Identification Code (CIN)?
On the Ministry of Tourism's BDSR portal (bdsr.mct.gov.it). You need SPID or CIE to log in. The application takes about 15 minutes. Complete CIN guide here.
What is the difference between a B&B and a holiday home?
A B&B includes breakfast and the owner must be present (it cannot be managed remotely as a purely business activity). A holiday home does not include food services and can be managed by a property manager on the owner's behalf. Further reading: B&B vs Holiday Home.
Entrust the opening of your business to YouBnb: zero stress, everything included
If you want to open your B&B or Holiday Home without personally dealing with every requirement, YouBnb is the partner you need. Our team manages the entire opening process: SCIA, CIN, registration in the regional register, setup on Airbnb and Booking.com, professional photography and initial pricing. And after opening, we continue to manage everything for you: bookings, cleaning, guests and taxes. Request a Free Evaluation and find out how much your property can make.
Content reproduced from the current YouBnB website for this preview. Figures, returns and regulatory information have not been verified or updated in this version.
