Sardaigne, Italie
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When deciding whether to become a Host on Airbnb in Italy, it is important for you to understand the laws in your region or city. As a platform and online marketplace we do not provide legal advice, but we want to provide resources that may help you better understand applicable laws and regulations. This list is not exhaustive, but it may give you a good start in understanding your local laws.
There are three requirements for the Sardinia region that are applicable, whether you are a professional Host or an individual, to tourist rentals with contracts not exceeding 30 days—Notification of occasional your rental for tourist purposes, IUN code, and reporting tourist data. Visit the Italy national page for more resources to understand the national laws in your country.
Notification of occasional rental for tourist purposes
In order to rent your accommodation with a tourist rental contract, you must notify the municipality where your property is located.
Send the notification to the municipality to remain current as a host.
IUN code
Next, apply to the region for an Unique Numeric Identification Code (Codice Identificativo Univoco Numerico aka IUN code) with appropriate declaration.
Attach the following to the declaration:
- a copy of your valid identity document
- a copy of the notification of rental referred to in requirement 1 (or a receipt of it)
Within the same declaration for the attribution of the IUN code, request your access credentials to the SIRED system (currently Ross 1000) by filling in the appropriate section (visit Reporting tourist data for more information).
You must submit online the declaration for the attribution of the IUN code and access credentials to the SIRED system using the Occasional Rental Register platform accessible through SPID or CNS.
Please note that, temporarily, it is still possible to send the declaration to the region's Tourism Crafts and Trade Department by filling in the appropriate forms available on this page
You will have to send the declaration to the competent territorial office, which can be found in this list.
Please keep in mind that you must use the IUN code in every communication and online marketing tool of your property. Otherwise, you may incur a sanction of between 500 EUR and 2,000 EUR.
For more information, please consult the relevant FAQ.
Reporting tourist data
For statistical purposes, you must electronically communicate the number of guests via the ROSS 1000 platform (aka SIRED) to the region of Sardinia. The access credentials to enter ROSS 1000 are issued to you by email by the Department of Tourism after you have submitted the communication for the attribution of the IUN (refer to requirement 2). As mentioned above, this is a single communication that allows you to request both the IUN code and the credentials to access Ross 1000.
In addition, after uploading your guests data, you can use Ross 1000 to generate the file to be submitted to the Questura and optionally submit it directly to the Alloggiati Web portal (refer to the national responsible hosting page). For more information about this process, please consult the relevant video tutorial.
For more information about Ross 1000, please consult the specific page.
Difference between tourist rentals and extra-hotel facilities
Please keep in mind that tourist rental is different from extra-hotel accommodation facilities (such as homes and holiday apartments (CAVs), B&Bs, etc.) for which the regional regulations, on the one hand, allows the possibility of offering more services and, on the other hand, provides for several other obligations (ex: SUAP application, classification, price display, SCIA i.e. Segnalazione Certificata di Inizio Attività, etc.).
City regulations
Tax collection
Select a location below to read tax info that specifically applies to your city. If your city isn't listed, refer to the general tax info for cities in Italy and check the list below.
Cities that require notification of occasional rental
In order to rent your accommodation in any of the following municipalities, you must send a specific notification of occasional rental.
- Arzachena
- Baunei
- Budoni
- Cagliari*
- Castelsardo
- Crabonaxa/Villasimius
- Dorgali
- La Maddalena
- Lu Palau/Palau
- Orosei
- Pula
- Santa Teresa Gallura
- Santu Diadoru/San Teodoro
To send the notification:
- Download and fill in the form (*For Cagliari, fill out this form)
- Attach an identity document (if you have a digital signature, you don’t need to attach the identity document)
- Send the notification to your municipality using one of the methods listed in the table below
Municipality | PEC/Email | In person | Registered mail |
Arzachena | N/A | N/A | |
Baunei** | protocollo@pec.comunedibaunei.it | By hand to the Protocol Office | Comune di Baunei, Via San Nicolò 1, 08040, Baunei (NU) |
Budoni | protocollo@pec.comune.budoni.it | By hand to the Protocol Office | N/A |
Cagliari | Via certified email (PEC) to pecturismo@comune.cagliari.legalmail.it | N/A | N/A |
Castelsardo | protocollo@pec.comune.castelsardo.ss.it | By hand to the Protocol Office | N/A |
Crabonaxa/ Villasimius |
protocollo.comunevillasimius@legalmail.it | By hand to the Protocol Office | N/A |
Dorgali | PEC: protocollo@pec.comune.dorgali.nu.it Email: protocollo@comune.dorgali.nu.it |
N/A | N/A |
La Maddalena | protocollo@pec.comunelamaddalena.it | By hand to the Protocol Office | N/A |
Lu Palau/ Palau |
protocollo@pec.palau.it | By hand to the Protocol Office | Protocol Office |
Orosei*** | protocollo@pec.comuneorosei.it | By hand to the Protocol Office | Protocol Office |
Pula | protocollo@pec.comune.pula.ca.it | N/A | N/A |
Santa Teresa Gallura | PEC: protocollo@pec.comunestg.it Email: info@comunestg.it |
By hand to the Protocol Office | N/A |
Santu Diadoru/ San Teodoro |
protocollo@pec.comunesanteodoro.it | By hand to the Protocol Office | N/A |
**Baunei: For more information, please consult the specific section of the municipality of Baunei.
***Orosei: For more information, please consult the specific instructions set out by the municipality of Orosei.
More resources to help you host
- Safety & Airbnb: Find info about safety for your and your guests.
- Airbnb Resource Center: To help you become the best Host you can be.
Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).
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