The tourist tax is a local levy that Municipalities establish independently. Not all Municipalities apply it, and those that do have different rates and rules. The campsite operator acts as a tax withholding agent: they collect the tax from guests and pay it to the Municipality periodically.
Who Pays and Who Is Exempt
- Pay: all adult tourists staying overnight at the campsite.
- Typically exempt: children under 14 (threshold varies by Municipality), people accompanying disabled persons, residents of the Municipality, workers on documented business trips, patients receiving treatment.
- Attention: exemptions vary by Municipality. Always check the regulations of your relevant Municipality.
How to Calculate It Correctly
The tax is calculated per person per night, multiplied by the number of nights. For campsites, many Municipalities apply reduced rates compared with hotels (e.g., € 0.50–1.50 per night per pitch, vs € 2–5 for 4-star hotels). Some Municipalities have a maximum number of taxable nights (e.g., max 7 consecutive nights).
Automatic Management in Ovvo Camping
Ovvo Camping automatically calculates the tourist tax for each booking based on the Municipality's configuration, manages exemptions by guest category, generates the monthly/quarterly report for payment, and stores the collection register required by regulations.
Payment deadlines: vary by Municipality, typically monthly or quarterly. Failure to pay results in penalties of 30% of the unpaid amount plus statutory interest.