Italian city tax in Wubook folios — the right way to record it
Every Italian hotelier knows the tassa di soggiorno song: each comune sets its own rate, applies it to a different subset of guests, and requires a separate quarterly declaration. What most bookkeepers do not know is that recording it on the wrong line in Wubook can create a mess when the fattura elettronica is generated. Here is how to do it right — and how the Fatture in Cloud Bridge module handles it automatically.
What city tax actually is
Legally, the tassa di soggiorno is a tax collected by the hotel on behalf of the comune and remitted quarterly (or monthly, depending on volume). It is not part of the hotel's revenue and it is not subject to Italian VAT — the guest pays the hotel, the hotel pays the comune, VAT does not enter the picture.
Where hotels go wrong in Wubook
The natural instinct in Wubook is to add city tax as a charge line on the folio just like breakfast or the minibar. That works for the guest-facing invoice, but when the folio flows into your fattura elettronica via Sistema di Interscambio, the SdI parser sees a positive amount on a taxable line and assumes 22% VAT applies. Cue tax discrepancy that your commercialista notices six weeks later.
The correct approach in Wubook
Create a dedicated "City tax" charge type in Wubook with a VAT rate of "N2.2" (Non soggetta - Altri casi under Art. 15). This tells the SdI parser downstream that the amount is a pass-through non-VAT collection. The line will appear on the fattura but with correct treatment.
What the Fatture in Cloud Bridge does automatically
The module recognises any Wubook charge with the code "city_tax", "tassa_soggiorno" or "TS" and maps it to the non-VAT line in the fattura template. If you activated the module before setting up a dedicated charge type, the module will detect the mismatch and prompt you to fix it — a one-click action.
Per-comune rates cheat sheet
Roma: €3 to €10 per person per night depending on hotel category, first 5 nights only. Under 10s exempt. Milano: €2 to €5 per person per night, first 14 nights. Firenze: €1 to €5.50 per person per night, all nights. Napoli: €1 to €5 per person per night, first 14 nights. Venezia: €1 to €5 per person per night, first 5 nights. Bologna: €1.50 to €5.50 per person per night, first 15 nights. Always confirm current rates with your comune — they change annually.
The Guardia di Finanza angle
City tax is one of the first things a GdF inspection looks at, because it is easy to check and often gets miscoded. Do the setup once, correctly, and it is a non-issue forever. Do it wrong and you can accumulate a year of miscoded fatture that need reissuing.