From the fiscal point of view, the bed and breakfast offers the advantage of being an occasional provision of services which includes accommodation and breakfast. This allows in general to be excluded from the scope of VAT . Who runs a bed & breakfast is in the eyes of the IRS a private individual. For this reason he has no obligation to keep accounts, to pay Social Security contributions and INAIL to join the Chamber of Commerce. For the purposes of the payment of taxes on income, income is calculated the same way as other income which must be declared in the framework of the Unified RL. They are equal to the difference between the proceeds received and expenses incurred after appropriately documented.
Bed and Breakfast
For the activity of bed and breakfast there is just a receipt issued to customers equipped with a stamp of 2 € if the amount is greater than 67.47 € issued in duplicate and fitted with being numbered consecutively, with the date of payment.
However, it is important to remember that the receptive activities of bed and breakfast can be practiced using only the familiar forces, without employees, partners or members.
