Professional Agricultural Entrepreneur – IAP

This refers to a person who possesses adequate knowledge and skills and who devotes (as definedin Article 2135 of the Civil Code), either directly or as a partner in a company, and who derives at least 25 per cent of their total working time from such activities, and from which they derive at least 25 per cent of their total income from employment.

The status of ‘professional agricultural entrepreneur’ (IAP) was introduced byArticle 1 of Legislative Decree No. 99 of 29 March 2004 –amended byLegislative Decree No. 101 of 27 May 2005 

Partnerships, cooperatives and companies, including those established as consortia, are considered professional agricultural entrepreneurs if their articles of association specify as their corporate purpose the exclusive pursuit of the agricultural activities referred toin Article 2135 of the Civil Codeand they meet the following requirements:

• in the case of partnerships, where at least one partner holds the status of professional agricultural entrepreneur. For limited partnerships, this status applies to the general partners;
• in the case of companies limited by shares or cooperatives, where at least one director – who must also be a member in the case of cooperatives – holds the status of professional agricultural entrepreneur. A director may hold the status of professional agricultural entrepreneur in only one company.

The requirements that a professional farmer must meet:

• at least 25 per cent of their total working time
• at least 25 per cent of their total income from work (excluding pensions of any kind)
• professional knowledge, which may be demonstrated either by:

1. 1. a qualification in the agricultural sector (degree or diploma)
   2. a professional agricultural entrepreneur certificate (BPIA), to be obtained from theEdmund Mach Foundationin S. Michele a/A.
   3. an oral examination
   4. at least 3 years’ experience in agricultural work
   5. completion of a nationally recognised specific course for IAP, with a pass in the final examination

• possession of a VAT registration number
• Registration inthe Business Register of the Chamber of Commerce, Industry, Crafts and Agriculture (CIAA)

For those wishing to obtain a certificate as a Professional Farmer

You can submit a request for a certificate at any time of the year; there is no deadline or set date.

You must:

• submit the application for IAP certification via the Srtrento portal at https://srt.infotn.it/;
• revenue stamp: avalid €16.00 revenue stamp must be affixed to a blank sheet of paper, cancelled by the applicant’s date and signature, then scanned and attached to the application for certification;
• submit all documents to the relevant office;
• attach the required documentation to the application, depending on the type of applicant (natural person, sole trader, company) and whether the requirements for a definitive IAP or only for a provisional IAP are met;
• The application is thus submitted to the Agriculture Service. The local agricultural office with jurisdiction over the area will carry out the preliminary investigation, whilst the head of the Service will prepare the certificate.

1. a scan of the sheet on which the revenue stamp has been affixed (The revenue stamp must be physically cancelled by writing the date and signing above the stamp itself) [mandatory];
2. an INPS certificate confirming registration with the agricultural social security scheme [mandatory for individual applicants who are sole traders and who declare that they meet all the IAP requirements];
3. a copy of the applicant’s most recent tax return [mandatory where the applicant is a natural person who declares that they meet all the IAP requirements and who is not exempt from filing a tax return];
4. a copy of the most recent VAT return (VAT form) for the relevant agricultural business [mandatory where the applicant is a natural person who declares that they meet all the IAP requirements and has not indicated that they meet requirement 11j];
5. a copy of documentation proving the marketing of the most recent production (e.g. sales invoices, delivery notes to the co-operative/winery/dairy) [mandatory where at least one IAP requirement is not met];
6. in the case of the VAT exemption scheme, a copy of all documentation proving the purchases and sales made by the relevant agricultural enterprise for the purposes of determining income from agricultural work [mandatory if the applicant is a natural person who declares that they meet all IAP requirements and has indicated that they operate under the VAT exemption scheme];
7. in the case of an agricultural company as the applicant, an IAP certificate for the person meeting the requirement (if issued by a body other than PAT).

PLEASE NOTE:

Any applicant who does not meet the required criteria (paragraph 5 ter) for definitive IAP status – and who may therefore initially only obtain provisional IAP status – must, two years after submitting the application for recognition, submit the missing documentation, failing which they will lose all benefits deriving from the provisional IAP.

Applications submitted outside the SR-Trento portal will not be considered.

Once the necessary checks have been completed, the relevant department will issue the IAP certificate to the person concerned.