FattoreItalian tourist tax 2026: goodbye Model 21, here's what's left to do
Updated 12 October 2026
Applies in Italy: the rules in this article are for agriturismi, B&Bs, campsites and other holiday accommodation in Italy.
In short. With order 1527/2026, the Joint Chambers of Italy's Supreme Court ruled that accommodation operators no longer have to file the "conto giudiziale" (Model 21) with the municipality. Everything else stays: collecting the tourist tax (imposta di soggiorno) from guests, paying it to the municipality on its schedule and filing the annual return with the Revenue Agency by 30 June.
Good news about paperwork. It doesn't happen often, so let's enjoy it. Then let's look closely at what's left, because there's plenty.
What has changed?
Until 2025 many municipalities required hosts to file Model 21, the "conto giudiziale", by 30 January. It was the statement of amounts collected as public accounting agents.
With order no. 1527 of 23 January 2026 the Supreme Court clarified that the host is no longer an accounting agent but a "responsabile d'imposta" (the person liable for the tax). As a result, Model 21 is no longer due. Each municipality has its own regulation, though: check whether yours has already caught up or asks for other filings.
What is left to do?
- Collect the tax from guests, according to your municipality's rates and exemptions.
- Pay it to the municipality on the schedule set by its regulation (monthly, quarterly or otherwise: it depends on the municipality).
- File the annual return with the Revenue Agency (Agenzia delle Entrate), online only, by 30 June of the following year. The rule is in article 4, paragraph 1-ter, of Legislative Decree 23/2011.
- Keep a register of guests, nights, exemptions and amounts collected. You need it for payments, the return and any inspection.
What if a guest doesn't pay?
As the person liable for the tax, the host must pay it even when the guest hasn't, and can then recover it from the guest. The Supreme Court confirmed this in order 6187/2024. In practice: always collect it at check-out, together with the bill.
What are the penalties?
| Breach | Penalty |
|---|---|
| Annual return not filed or incorrect | 100% to 200% of the tax due |
| Tax not paid to the municipality | 25% of the unpaid tax (30% for breaches up to 31 August 2024) |
The year at a glance
- During the year: payments to the municipality on its schedule.
- 30 January: no more Model 21 (unless your municipality says otherwise).
- 30 June: annual return to the Revenue Agency for the previous year.
Where does Fattore come in?
Fattore keeps the tourist tax register while you work: who stayed, how many nights, who was exempt, how much you collected. When it's time to pay or file the return, the numbers are already there. No evenings rebuilding the year from a notebook. You'll find it in the modules, alongside the Alloggiati Web registrations.
Frequently asked questions
Do I still have to file Model 21?
According to Supreme Court order 1527/2026, no. Check your municipality's regulation anyway.
When is the annual return due?
By 30 June of the following year, online with the Revenue Agency.
What if a guest leaves without paying the tax?
You still pay it to the municipality and can recover it from the guest.
Want to reach 30 June with the numbers already done? Try the live demo: a sample agriturismo with real-looking data, so you can click through rooms, bills and guest registrations without signing up. Prefer a guided tour? Book a 30-minute call.
This article is a practical guide and doesn't replace advice from your accountant (commercialista) or your municipality.
Sources
Want to see it in action?
Fattore takes care of the ordinary. You take care of the extraordinary.