Tax Benefits of StayPlus for Accommodation Facilities

1. StayPlus: a marketing service, not a discount

The StayPlus system allows accommodation facilities to provide their customers with digital credits or vouchers to spend at partner businesses in the area.
From an accounting perspective, this operation is not comparable to a discount or reduction in the accommodation price, but falls fully under marketing and promotional expenses incurred by the hotel.

Practical consequence:
The amount corresponding to StayPlus credits is fully deductible for IRES/IRPEF and IRAP purposes, as a promotional expense.
Furthermore, being a service provided by StayPlus, it is invoiced with standard VAT at 22%, fully deductible for the facility.

2. Billing structure and traceability

The accounting flow is simple and completely transparent:

1. The hotel receives an invoice from StayPlus for the total amount of credits loaded to customers, plus any service fee, invoiced separately.

2. This invoice is deductible as advertising or loyalty expense, and the VAT is fully deductible.

3. When tourists use the vouchers in shops, StayPlus manages the economic compensation: no additional registration for the hotel.

In this way, the facility has only one tax document to account for, without having to issue receipts or internal vouchers.
The entire flow remains digital, tracked and compliant with Italian regulations on prizes and promotions (D.P.R. 633/1972 and subsequent amendments).

3. VAT neutrality on StayPlus credit value

It is important to clarify that the value of the StayPlus voucher does not constitute a reduction in the consideration for the hotel service.
The customer pays for the stay in full, and the StayPlus credit is a separate promotional benefit.

Consequently:

• Does not reduce the VAT taxable base of the room or stay;

• Does not generate additional taxes on the voucher amount;

• Is treated as an ancillary promotional expense by the hotel.

Example:
If a customer spends €1,000, and the hotel provides them with €50 of StayPlus credit, the invoice remains for €1,000 + VAT.
The credit does not affect the taxable base, but represents a separate and deductible expense.

4. A competitive advantage that translates into a tax advantage

Using StayPlus is not only an ethical or territorial marketing choice — it is also a fiscally efficient choice.
Hotels can indeed:

• Deduct the costs of the system as loyalty or promotional expenses;

• Deduct VAT on all invoices received;

• Avoid administrative complications (no issuance of paper vouchers, no manual management of refunds);

• Demonstrate, in case of audit, the transparency and traceability of the entire operation thanks to the StayPlus digital system.

5. A compliant and secure system

StayPlus operates according to the principles of fiscal and accounting transparency:

• All transactions are digitally tracked;

• Economic movements are reconciled between hotels, merchants and platform;

• Every amount paid or used is supported by electronic invoice or official summary document.

In this way, the accommodation facility can promote its territory, build customer loyalty and optimize costs, without risks or fiscal uncertainties.

6. Operational summary of tax benefits

Conclusion: the Fiscal Value of Sustainable Hospitality

With StayPlus, every hotel can transform its promotional activity into an intelligent and sustainable fiscal lever.
Customer loyalty is built, the territory is supported and taxation is optimized — all through a digital, secure and transparent system.

In summary:

• Deductible expenses, deductible VAT, no administrative burden.

• A territorial marketing service that generates real value for the hotel, for the tourist and for the community.