Host Tax Return Requirements and Platform Reporting

As a host on Holidu, you are responsible for declaring your rental income correctly and meeting the tax reporting requirements set by your local authorities and the platforms you use. Understanding these obligations helps you stay compliant with rental income tax rules and file your short-term rental tax return with confidence.

General Tax Return Obligations

• All income earned from short-term rentals must be reported on your annual tax return, in line with local tax laws.
• Rental-related expenses, such as utilities, repairs, and management fees, may be deductible depending on the tax rules in your country. What you can deduct depends on your tax residency, legal entity, and the applicable tax regime. We encourage hosts to consult a tax professional to understand which costs are eligible for deduction in their specific jurisdiction.
• Keep detailed records of earnings, expenses, and supporting invoices for each property and booking. Organized records make your tax return easier to prepare.
• Many countries treat rental income as personal or business income and require you to declare it, even if you use intermediary platforms. Local regulations often determine whether your activity is classified as professional or non-professional based on criteria such as the number of properties, income volume, or days rented. In many jurisdictions, registering as a business becomes a legal obligation rather than a voluntary choice once these thresholds are met.

Platform-Specific Tax Reporting Requirements

DAC7 (EU-Wide Directive)

• DAC7 requires digital platforms such as Holidu to collect and share detailed host income information with EU tax authorities, starting from 2023.
• Holidu is required to report the following information for each host:
  • Identification data of the host, including Taxpayer Identification Number, address, date of birth, and a company's Commercial Registration Number
  • Identification data of the property, including the complete address
  • Total revenue earned by the host
  • Fees, commissions, or tax per property
  • Total number of days booked per property
• The information reported under DAC7 can support your personal tax return preparation. It does not replace your own obligation to file your tax return.

Cedolare Secca (Italy)

The Cedolare Secca is a substitute flat-rate tax for rental income in Italy, including income earned through platforms.

Italian platforms and international platforms operating in Italy may be required to withhold part of the tax and remit it to Italian authorities on behalf of hosts.

When do we withhold tax? For private hosts without a VAT number or commercial registration, we apply the Cedolare Secca withholding tax by default. This automatic withholding remains in place unless you are considered a professional host, which applies when you proactively confirm that you have 3 or more properties, or when you provide a VAT or commercial registration number.

How to Download Your Tax Return Summary

Holidu does not send annual reports automatically, so you can download your tax return summary directly from your account whenever you need it.

1. Log in to your Holidu account.
2. Go to Account by clicking on the top right menu.
3. Scroll down to Your reports & certificates.

Need Your Booking Invoices?

If you also need your booking invoices for your tax return, you can download them from the Invoice section under the Financial tab in the left-side menu.

Important Considerations

• Tax regulations and reporting obligations may change from year to year, so keep up with regulatory updates in your country.
• If you receive requests or notifications from Holidu or other platforms about your tax information, respond promptly and provide any required documentation so your account and payouts are not delayed.
• Make sure your host details, property addresses, and tax identification information in your account are accurate and up to date.

Need Help With Your Tax Return?

If you have questions about your tax reporting obligations or need help locating your documents, use the Assistant in your Holidu account. It is the fastest way to get support with your tax return questions.

Summary

• Hosts must declare all rental income and follow both local tax rules and platform-specific reporting requirements.
• Holidu reports host earnings to authorities under DAC7 and local regulations, such as Italy's Cedolare Secca.
• Keep organized records, save expense receipts, and consult a local tax advisor for guidance specific to your region.
• Stay updated on regional tax changes to keep your rental income tax return accurate.
• You can download your tax return summary and reports directly from your Holidu account under Your reports & certificates.