The regulatory landscape surrounding the tourist tax is preparing for a major shift in the protection of tourism and hotel operators. With the enactment of Legislative Decree No. 147 of August 7, 2026 , the legislator has rewritten the rules of the penalty system regarding reporting requirements for the municipal tourist tax.
Starting January 1, 2027 , the penalty system for errors or omissions in submitting the annual tax return will no longer indiscriminately punish those who have already paid the due amount into the municipal coffers.
Regarding the terms and deadlines for the annual declaration, it should be remembered that the reporting obligation remains completely unchanged.
This requirement involves submitting the annual cumulative tourist tax return, which must be submitted exclusively electronically using the dedicated channels provided by the Revenue Agency.
Managers and intermediaries are required to complete the submission no later than June 30 of the year following the reference year.
Penalties for failure to file and false declarations: a comparison today vs. 2027
Topics index
Until December 31, 2026, the law punishes failure to file or an incorrect declaration by applying a penalty varying between 100% and 200% of the total amount due , regardless of whether the tax has been paid.
From 2027, the penalty will instead be based exclusively on the residual unpaid amount.
Comparison table of declaratory penalties
| Type of violation | Current Regime (Until 12/31/2026) | New Regime (From 01/01/2027) | Fundamental Notes |
| Omitted declaration | From 100% to 200% of the tax due | 100% of the tax NOT paid | Minimum edict equal to 50 € |
| Unfaithful statement | From 100% to 200% of the tax due | 40% of the tax NOT paid | Minimum edict equal to 50 € |
| Formal violation (Tax paid in full) | Up to 200% of the gross total | Minimum fixed penalty: €50 | Eliminate the disproportionate sanctions |
Practical Example:
A hotel regularly collects and pays €20.000 in tourist tax for 2026, but forgets to submit the return by June 30.
Under the old rules: He risked a fine of €20.000 to €40.000.
From 2027: Having already paid the tax (residual debt = €0), the applicable penalty will only be the minimum amount of €50.
Scope of application: Who is covered by the new regulation?
The reform doesn't just concern traditional hotel accommodations. The obligated entities include:
Accommodation managers: Hotels, resorts, B&Bs, guest houses, residences, campsites.
Intermediaries and online portals: OTAs, property managers, and online platforms (e.g., Airbnb, Booking.com) that collect rent or intervene in payments for short-term rentals.
Transport carriers: Shipping companies and air carriers responsible for collecting and reporting the landing fee.
Missed or late payment: What changes for payments?
It is essential to separate the declarative profile (communication of data) from the executive/financial one (the bank transfer to the Municipality).
The new provisions of Legislative Decree 147/2026 do not reduce penalties for non-payment or late payment of the tax . The regulations refer to the general rules in force for local and regional taxes:
Ordinary penalty for omitted/partial payment: 25% of the amount not paid.
Late payments (< 90 days): Penalty halved ( 12,5% ).
Minimum delays (< 15 days): Further progressive reduction calculated on individual days of delay.
[ OMESSO / TARDIVO VERSAMENTO ]
│
┌─────────────┴─────────────┐
▼ ▼
Ritardo <= 90 giorni Ritardo > 90 giorni
Sanzione: 12,5% Sanzione: 25%
(ulteriore sconto (sul totale non
se <= 15 giorni) versato)
The voluntary disclosure remains active
Managers who realize late that they have not paid the sums collected can regularize their position spontaneously through the voluntary disclosure procedure , obtaining significant reductions in the penalty based on the timeliness of the disclosure (for example, a reduction to 1/10 of the minimum if the balance is paid within 30 days).
If you have paid the entire tourist tax but forget to file your annual tax return, from 2027 you will only pay the minimum penalty of 50 euros , as the tax you actually “unpaid” is zero.
The deadline for submitting the annual return remains set at June 30 of the year following the tax year.
In the event of an incorrect or incomplete declaration, the penalty is 40% of any unpaid tax (with a minimum limit of 50 euros).
To consult the text of the provision on penalties for the tourist tax declaration, please refer to the Official Journal – Legislative Decree 7 August 2026, no. 147
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