FattoreAgriturismo in Italy: set-up costs and how it's taxed
Updated 3 November 2026
The rules in this article apply to agriturismi, B&Bs, campsites and accommodation businesses in Italy.
In short. There is no single figure for opening an agriturismo: it depends on buildings, services and Region, and we do not publish estimates we cannot verify. Here are the cost items to put in your plan and the basic tax rules: VAT with a flat 50% reduction (art. 5, Law 413/1991), bookkeeping kept separate from farming, and income determined on a flat-rate basis.
Which cost items should I plan for?
These are typical items to include, to be quantified with real quotes:
- advice (accountant, technician, possibly a farm consultant)
- adapting buildings and spaces to the required standards
- furniture, linen and room equipment
- kitchen and dining equipment, if you plan to serve meals
- insurance and safety
- digital tools and promotion
- running costs: utilities, cleaning, maintenance, staff
How does VAT work?
For agritourism activity, art. 5 of Law 413/1991 provides a flat-rate regime: the VAT on taxable transactions is reduced by 50%. It is the natural regime for agritourism but not mandatory: you can opt for the ordinary regime. Assess which is better with your accountant, comparing the expenses you expect with the VAT you could deduct.
Are farming and agriturismo managed together?
Agritourism is a commercial activity, distinct from farming. If you run both, art. 36(4) of Presidential Decree 633/1972 requires tax to be determined separately: you keep a single VAT number, but registers and settlements are kept apart. Internal transfers of goods between the two activities, for example garden produce used in the kitchen, may require invoicing: agree with your accountant how to document them.
What about income tax?
For income too, agritourism has a flat-rate regime in which taxable income is determined by applying a profitability coefficient to revenue. Check the coefficient and conditions with your accountant against the rules in force in the year you operate.
How much does Fattore cost?
There is a Free plan. Paid plans are Smart at €39 per month and Full at €59 per month on a launch offer for the first 12 months, then €59 and €79 per month respectively. Prices exclude VAT, with a 6-month minimum on paid plans. Fattore is not an opening cost: it helps you run the business once it is active, with modules chosen according to what you use.
And where does Fattore fit in?
Fattore does not calculate your taxes or help you open: it does not handle filings and is not a booking site. It helps afterwards, in daily operations for guests, rooms and the restaurant: agriturismo management app and the one with a restaurant. Well-organised data makes work with your accountant easier.
Frequently asked questions
How much does it cost to open an agriturismo?
There is no amount valid for everyone. It depends on buildings, services and regional rules: build your plan with real quotes.
Is the flat-rate regime mandatory?
No. It is the natural regime but you can opt for the ordinary one. Decide with your accountant.
Do I need a second VAT number for the agriturismo?
In general you keep a single VAT number with separate bookkeeping for the two activities. Confirm your case with your accountant.
Want to see how Fattore simplifies day-to-day running of your property?
Try the live demo or book a call.
This article is a practical guide and does not replace advice from your accountant or your municipality.
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Fattore takes care of the ordinary. You take care of the extraordinary.