Vienna Makes Room Rental Reporting Compulsory

Vienna has made reporting compulsory for anybody renting out accommodation to visitors - no matter whether commercially or privately.

With immediate effect, landlords are obliged to provide all data necessary to establish any tax liability.

Compulsory reporting will also apply to room rental platforms on the internet.

The provincial government of Vienna regulates conditions for the tourist industry - including a local accommodation tax - by the Vienna Tourism Promotion Act.

This tax amounts to 3.2% of the net cost of accommodation, is paid by the guest, and applies to both commercial and private accommodations.

The amendment passed on 30 September 2016 now stipulates that landlords must provide the city with the addresses of all accommodations used by tourists within two weeks so that the latter can ensure that the tax is paid correctly.

Room rental platforms will also be obliged to provide data identifying providers as well as the addresses of their rented accommodations.

The penalty for landlords failing to meet their tax liabilities has been increased to 2,100 euros.

"Vienna's credo when it comes to sharing economy is: fair play rather than prevention. Thanks to this legal clarification, Vienna has now created the basis for transparent competition as well as legal certainty for accommodation providers previously operating in a grey area," said Vienna's Director of Tourism Norbert Kettner. "Vienna is committed to the diversification of its tourism offerings, but the same rules must also apply to all market players: the same rules, and the same taxes for all those benefiting from the tourism advertising financed by the local accommodation tax."

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