Professional Agricultural Entrepreneur - IAP

IAPs are defined as persons who possess adequate knowledge and skills and who devote at least 25% of their total working time to agricultural activities (as defined inArticle 2135 of the Civil Code), either directly or as partners in a company, and who earn at least 25% of their total income from work from such activities.

The figure of the IAP was introduced by Article 1 of Legislative Decree no. 99 of 29 March 2004 - amended by Legislative Decree no. 101 of 27 May 2005

Partnerships, cooperatives and joint stock companies, including those with a consortium purpose, are considered professional agricultural entrepreneurs if their articles of association provide for the exclusive exercise of the agricultural activities referred to inArticle 2135 of the Civil Code and they meet the following requirements

• in the case of partnerships, if at least one partner has the status of professional agricultural entrepreneur. In the case of limited partnerships, the qualification refers to the general partners;
• in the case of corporations or cooperatives, where at least one director, who is also a member in the case of cooperatives, holds the title of professional farmer. The qualification of professional agricultural entrepreneur can only be contributed by the director to one company.

The requirements to be met by the professional farmer

• at least 25% of his total working time
• at least 25 % of one's overall income from work (excluding pensions of any kind)
• professional knowledge, which can be demonstrated alternatively by

1. 1. an agricultural qualification (degree or diploma)
   2. professional agricultural entrepreneur patent (BPIA), to be obtained at the Edmund Mach Foundation in S. Michele a/A.
   3. interview examination
   4. agricultural activity for at least 3 years
   5. attendance of a specific nationally recognised course for IAP (IAP) with passing of the final exam

• possession of VAT number
• enrolment in the Business Register of the Chamber of Commerce, Industry, Crafts and Agriculture - CIAA

To those who wish to obtain the certificate of Professional Agricultural Entrepreneur

It is possible to apply at any time of the year, there is no deadline or fixed date.

It is necessary to:

• submit the IAP certificate application on the Srtrento portal, at https://srt.infotn.it/;
• revenue stamp: a valid 16.00 euro revenue stamp must be affixed on a blank sheet of paper, cancelled by affixing the date and the applicant's signature, scanning and attaching this sheet to the application for certification
• forward it to the competent office;
• attach the required documentation to the application, depending on the applicant (natural person, individual entrepreneur, company) and whether the applicant meets the requirements for the definitive IAP or only the provisional IAP;
• the application is then sent to the Agricultural Service. The competent peripheral agricultural office will do the preliminary investigation, while the manager of the Service will prepare the certificate.

1. scan of the sheet on which the revenue stamp was affixed (the revenue stamp must be physically cancelled by affixing the date and signature above the stamp itself) [compulsory];
2. INPS certificate showing enrolment in the agricultural social security management [compulsory in the case of a natural person who is the owner of a sole proprietorship declaring that he/she meets all the IAP requirements];
3. copy of the last tax return submitted by the applicant natural person [compulsory in case of applicant natural person who declares that he/she meets all the IAP requirements and is not exempt from submitting a tax return];
4. copy of the last VAT declaration (VAT form) of the reference agricultural undertaking [compulsory in the case of a natural person applicant who declares that he/she meets all the IAP requirements and who has not indicated that he/she meets requirement 11j];
5. copy of documentation proving the marketing of the last production (e.g. sales invoices, delivery notes to the cooperative/winery/cheese factory) [compulsory in case of absence of at least one IAP requirement];
6. in case of VAT exemption scheme, copy of all documentation proving the purchases and sales made by the reference agricultural enterprise for the purpose of determining the income from agricultural work [compulsory in case of applicant who is a natural person declaring that he/she meets all the IAP requirements and has indicated that he/she is operating under the VAT exemption scheme]
7. in the case of an applicant agricultural company IAP certificate of the person who meets the requirements (if issued by an entity other than a PAT).

ATTENTION:

A person who does not meet the requirements (paragraph 5 ter) for the definitive IAP and who can therefore initially only obtain the provisional IAP, after two years from the application for recognition, must produce the missing documentation, under penalty of forfeiting all benefits deriving from the provisional IAP.

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

The competent office, having completed the necessary checks, will issue the IAP certificate to the person concerned.