Do you want to open an agritourism business? You may find on agriturismo.it the information you need to start an agritourism business in Italy.
The rules for carrying out agritourism activities are dictated by a state law (Law No. 96 of February 20, 2006), which is followed by ad hoc laws developed independently by the individual regions. While the regional laws aim to go into detail, specifying and regulating aspects such as the classification of agritourism, the maximum number of guests and so on, the state framework law defines agritourism activity by establishing its basic characteristics. Below we present the most important and useful points for those who want to open an agritourism.
Definition
Agritourism activities are understood to be the reception and hospitality activities carried out by agricultural entrepreneurs including in the form of partnerships, or associated with each other, through the use of their farm in connection with the activities of cultivation of the soil, forestry and/or animals.
Workers
They may be employed in agrotourism activities by the agricultural entrepreneur and his family members within the meaning of Article 230-bis of the Civil Code, as well as fixed-term, indefinite and part-time employees. The employees referred to, are considered agricultural workers in terms of social security, insurance and tax regulations. The use of external parties is allowed only for the performance of complementary activities and services.
What the agrotourism activity includes:
1. Giving hospitality in lodgings or open spaces intended for the stay of campers;
2. Serving meals and beverages consisting mainly of their own products and products from farms in the area [...] with preference for typical products and characterized by the PDO, PGI, IGT, DOC and DOCG marks or included in the national list of traditional agri-food products;
3. Organize tastings of farm products;
4. Organize, even outside the land assets in the availability of the enterprise, recreational, cultural, educational, sports practice, as well as hiking and hippotourism activities, including by means of agreements with local authorities, aimed at the enhancement of the territory and rural heritage
Buildings
Buildings or parts of buildings already existing in on the property may be used for agritourism activities.
Sanitary and hygienic requirements
The sanitary and hygiene requirements of buildings and equipment to be used for agritourism activities are established by the regions. In defining these requirements, account shall be taken of the special architectural and rural characteristics of the buildings, especially with regard to the height and volume of the premises in relation to the aero-illuminating surfaces, as well as the limited size of the activity carried out.
Meals
In the case of serving meals in a maximum number of ten, the use of the domestic kitchen may be authorized for their preparation.
Opening Periods
The agrotourism activity may be carried out throughout the year or, subject to notification to the municipality, according to periods determined by the farmer. However, where it is deemed necessary for the needs of running the farm, it is possible, without further notification to the municipality, to suspend the reception of guests for short periods.
Rates: By October 31 of each year, in accordance with the procedure indicated by the region, persons engaged in agritourism activities shall submit a declaration containing an indication of the maximum rates referring to high and low season periods, which they undertake to charge for the following year.
Classification
The Minister of Agricultural and Forestry Policies, in consultation with the Minister of Productive Activities, after agreement in the Permanent Conference for relations between the State, the regions and the autonomous provinces of Trento and Bolzano, determines uniform classification criteria for the entire national territory and defines the modalities for the use by the regions of evaluation parameters traceable to territorial peculiarities.
Enabling activity: a connection to the main agricultural activity must be demonstrated, which must not be supplanted by agritourism activity. In addition, Regions shall regulate the procedures for issuing the certificate of qualification for agritourism activity.
Tax regulations: income from agritourism activity is considered agricultural income. As a rule, pursuant to (state) Law No. 413/91, Art. 5, the taxable income from agrotourism is calculated according to a flat-rate system, to the extent of 25 percent of revenues net of VAT; VAT will also be paid on a flat-rate basis, to the extent of 50 percent of the VAT collected with the hospitality fees. However, one can opt, with a three-year commitment, to apply the ordinary tax rules, determining, taxable income and VAT to be paid, by the difference between income and expenses. Where the flat-rate system is applied, it is not permissible to consider any costs in the calculation; if, on the other hand, the ordinary system is opted for, the costs of starting and running the business (and the associated VAT) will contribute, in the negative, to the determination of taxable income and VAT payable. The VAT rate for overnight stays (lodging and camping) and catering, is 10 percent; for all other services it is 20 percent.
Starting the business
To start an agritourism business requires a permit issued by the municipality, however, there is no single administrative process to obtain this 'authorization, each region establishes the necessary procedures and documents independently. In general, the Regions establish regional or provincial lists of those eligible for agritourism activity: registration on these lists is subject to verification of certain requirements. Once they have obtained registration with the provincial Commissions for agrotourism-situated in each provincial headquarters of the Agricultural Functions Inspectorate Service-they can carry out the work of setting up the accommodation, refreshment facilities, and recreational and other services. Once the work is completed, a permit is applied for from the municipality, to which the registration on the above lists and other documents specified by individual regions are attached. The opinion of the health authority may be solicited either by the municipality or by the interested party. Once the application for authorization has been sent, if the municipality does not respond within a time frame specified by the individual Regions, the principle of silence assent applies, whereby the application is deemed granted.
Necessary steps for opening a farmhouse
Opening a VAT number
Tax account Registration with the Chamber of Commerce Business Register
Registration in the regional register of agritourism operators
Authorization of the mayor to carry out the activity
Authorization from the fire department
Authorization for the installation of signs and road signs
Sanitary suitability booklet Sanitary authorization for premises
Garbage tax
Membership in trade associations
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