More and more rental contracts in Italy are registered online through the website of the Italian Revenue Agency (Agenzia delle Entrate). From 2001 until today, about 25 million rental contracts have been registered. Let's see how the online registration process works.
All contracts for the lease and rental of real estate in Italy, including those relating to rural land or those eligible to pay VAT, must be registered by the tenant or landlord, whatever the amount of the agreed rent.
However, rental contracts that do not exceed a total of 30 days in the year must not be registered. The contract must be registered within 30 days from the date of stipulation or from its starting date, whichever is earlier. The rental agreement can then be registered:
- using the telematic services of the Italian Revenue Agency, mandatory for real estate agents and owners of at least 10 properties, optional for all other taxpayers, provided they are qualified for telematic services;
- requesting the registration in a physical office; in this case it is necessary to go to a desk of the Revenue Agency and fill out the RLI form;
- appointing a qualified intermediary (professionals, trade associations, etc.) or a delegate.
For the online procedure you must be registered in Fisconline/Entratel. In this case, the application to be used, both for the registration of the contract and for the payment of registration and stamp duties, is RLI, either through a software installed on your PC or on their website (which does not require the installation of any software).
For registration on the RLI website you must attach a copy of the contract, in TIF, TFF or PDF format. It is not compulsory to attach a copy of the contract, if these characteristics are present:
- a residential rental agreement;
- the contract is stipulated between natural persons who do not act in the exercise of a business, art or profession;
- the number of landlords and tenants, respectively, does not exceed three;
- the number of housing units does not exceed three;
- all buildings must be registered with an annuity allocation;
- the contract contains only the regulation of the rental relationship and, therefore, does not include further agreements.
If the special cases box is filled in, the contract must always be attached. The use of the telematic procedure managed by the Revenue Agency provides the following advantages:
- create and print the text of the contract, using pre-established formulas that are adaptable to your needs;
- calculate, without errors, the taxes to be paid;
- register the document with the telematic transmission of the file and pay the relevant taxes in completely secure process;
- possibility to pay the taxes for the annuities of rent following the first, for terminations, extensions and transfers of existing contracts online.
In particular, there are three methods of payment: debited by the taxpayer from his current account, debited by the intermediary from the taxpayer's current account and debited by the intermediary from his current account.