Effective January 1, 2025, Italy requires every tourist accommodation provider—including hotels, bed & breakfasts, guesthouses, and especially short-term rentals (like those listed on Airbnb or Booking.com)—to obtain a mandatory Codice Identificativo Nazionale (CIN, National Identification Code). This reform is a foundational step to improving market transparency, tackling tax evasion, and ensuring every property complies with strict safety and legal standards.
Why and When Was CIN Introduced?
- CIN was introduced by Article 13 of Decree Law No. 145, December 18, 2023, part of the “Decreto Anticipi.”
- This law was a direct response to the rapid surge in short-term and vacation rentals across Italy—a boom which has brought challenges including widespread illegal rentals, tax underreporting, and inconsistent safety compliance.
- Prior to CIN, many regions used their own fragmented identification systems. The CIN now centralizes everything into a national database for all tourist accommodations in Italy.
Who Must Obtain a CIN?
Everyone providing tourist accommodations in Italy must obtain a CIN. This includes:
- Hotels and traditional accommodation businesses
- Guesthouses, bed & breakfasts (B&Bs)
- Every type of short-term rental (“locazione breve”), whether you are a private landlord renting a single room or a company managing multiple holiday homes
It does not matter whether you are a large company, a sole trader (ditta individuale), or a private individual—if you host transient guests, this law applies to you.
How to Obtain the CIN: Procedure and Steps
- Prerequisite Regional/Provincial Code: Make sure you already possess the required regional or provincial identification code (CIR). Some regions mandate this even before the new national rules. If you don’t have a CIR but need one, apply with your regional authority first.
- Access the Official National Portal:
Head to the official Ministry of Tourism portal: bdsr.ministeroturismo.gov.it.
To access and register, use your SPID (Public Digital Identity System) or CIE (Electronic Identity Card). - Gather and Submit Documentation:
You will need:
- Proof of property ownership
- Personal identification of the property owner or manager
- Property details—exact location, type of property, guest capacity, main amenities
- Register and Apply:
Register your accommodation on the portal and formally request your CIN.
Note: If your property’s regional/provincial code (CIR) isn't yet recognized in the national system, you'll need to flag this and wait for database updates before proceeding. - Display and Usage Requirements:
After receiving the unique CIN, you must:
- Display the CIN prominently on your property
- Use the CIN in every online or printed advertisement and rental agreement
Deadlines and Sanctions
- The system opened for registration in a limited trial phase in June 2024; full launch is November 2, 2024.
- January 1, 2025 is the hard deadline: all affected properties must be compliant by this date.
- Penalties for non-compliance: Fines from €800 up to €8,000 for lacking a CIN, and from €500 up to €5,000 for failing to correctly display or use the code.
How CIN Links to Your Tax Obligations
A major reason for the CIN’s introduction is to simplify and enhance tax collection. Because all properties are now in a centralized database, Italian tax authorities can cross-check rental activity across all platforms—making it much harder to “fly under the radar.”
- Every rental listing must show its assigned CIN, ensuring full traceability of rentals and landlords.
- This helps Italian authorities enforce income declaration requirements and crack down on undeclared or underreported earnings.
- Property owners (including non-residents and foreign investors) must now ensure all income from Italian rentals is properly reported and taxed under Italian law.
If you’re a non-resident or an expat landlord, keeping your Italian rental taxes in order is now more crucial than ever. The CIN makes it easy for the authorities to monitor compliance and chase any inconsistencies in tax returns.
Additional Safety and Regulatory Requirements
Obtaining the CIN is only one piece of a wider package of requirements. New legislation also reinforces the need for thorough compliance with:
- Fire safety and technical standards. Short-term rentals, particularly, must now have fire extinguishers, emergency exit plans, and—where applicable—gas leak detectors, in line with detailed national and regional guidelines.
- Proper guest registration and reporting, especially in regions with their own tourism police rules and seasonal restrictions.
Summary: What Does CIN Mean for You?
The Codice Identificativo Nazionale (CIN) marks a new era in Italy’s management of tourist accommodations. Whether you’re a resident landlord, a holiday homeowner living abroad, or running a business—all rental units must have a valid CIN by January 1, 2025. Failure to comply can trigger significant fines and place your rental activity at risk.
With greater transparency comes extra responsibility: your rental income, property compliance, and visibility to authorities are all linked to this single code.
Don’t risk fines or legal headaches—use a smart, technology-driven platform like ItalianTaxes.com to ensure your Italian tax filings and property compliance are effortless, fully digital, and always up-to-date with the latest regulations.
