Tourist tax: proportional rate for unclassified accommodation and collection by online platforms

Reform of the tourist tax in force from 1 January 2019. Articles 44 and 45 of the 2017 Amending Finance Act replaced the flat rate for unclassified accommodation (including furnished rentals let online) with a proportional rate of 1% to 5% of the cost of the night per person, capped at the local authority's highest rate and at the 4-star hotel ceiling, and made collection by platforms acting as payment intermediaries mandatory. Article 162 of the 2019 Finance Act organises payment by platforms by 31 December at the latest, creates a detailed return per accommodation and fines (up to €12,500 for failure to file, up to €2,500 for failure to collect or pay over), and applies a default 1% rate to unclassified accommodation in municipalities that had not voted a rate before 1 October 2018.