How to Open a B&B or Farmstay in Italy: A Step-By-Step Guide for Expats

Opening a B&B in Italy: a retirement, or life-changing, dream for many expats. Yet few actually accomplish it. As in most endeavours, the challenge lies in not being sufficiently prepared. And Italy, with its world-famous bureaucracy and complex tax system, often cuts any such dreams short. But as we cover in this guide, Italy is an attractive place to open a B&B, not least from a (believe it or not!) tax perspective. The trick is knowing what you’re doing and preparing accordingly.

Italy’s world-famous countryside is a major draw for rural tourism. In fact, agritourism has boomed: by 2022 Italy had over 25,800 agriturismi (farm hospitality businesses), nearly double the number in 2014. Foreign visitors are increasingly choosing these rural stays (about 58% of agriturismo guests in 2022 were from abroad), and many expats have joined the trend as guests, if not yet as hosts.

Purchasing an Italian farmhouse to open a B&B or agriturismo means navigating a patchwork of regional regulations. There is no one-size-fits-all national law – each region sets its own rules on what qualifies as a B&B or agritourism, how many rooms you can offer, whether you must live on-site, etc. With this guide, we aim to give you a better chance to achieve your dream to join the dolce vita (and earn an income from it), walking you through the main options and requirements, emphasizing key differences and a roadmap to get started.

(Note: We use British English and Italian terms. SCIA refers to the certified notice to begin business, CIR/CIN are identification codes for rentals. All references to laws and procedures may vary slightly by region.)

The Easier Option: Holiday Let (Casa Vacanze)

A casa vacanze is essentially a holiday home rental – you provide an apartment or house to tourists on a short-term basis, lodging only (no meals). This is the path for someone who has a second house or villa, or even an extra apartment in their existing home, and wants to rent it out to travelers (think along the lines of an Airbnb setup). The property is typically rented exclusively to guests (not shared with the host) and usually comes with basic furnishings, kitchen facilities for self-catering, etc.

Unlike a B&B, there’s no breakfast or daily cleaning service included – it’s more of a DIY holiday rental. In fact, you are generally forbidden from providing services during the stay, and must clean up the unit only between stays. This can be a good option if you prefer a simpler, more hands-off operation or if the property is separate from your residence.

Registering a Holiday Let With The Italian Authorities

Even though the “holiday let” setup might feel informal, renting out a holiday home in Italy comes with specific legal steps. First, you must ensure the activity is properly registered with the authorities. You must file a SCIA (Segnalazione Certificata di Inizio Attività) – an electronic application form – with the municipality for short-term rentals, especially if done regularly​. In some regions, even a single holiday home rented occasionally requires a SCIA (regions like Lazio, Lombardy, Veneto, etc., demand SCIA filing even for non-business casual rentals). Skipping this step can lead to hefty fines.

So, your first stop is the local Sportello Unico Attività Produttive (SUAP) at the Comune to submit the SCIA forms and any documents they require (proof of ownership or lease, floor plans, etc.). This is a pretty easy step, which you can do yourself without the help of lawyers or accountants. Generally speaking, staff at town hall will be happy to discuss what needs to be done.

(Optional) Registering As A Professional Landlord

If you rent only occasionally (and have a single property), you typically don’t need a Partita IVA (VAT number) or formal business registration – you can operate as a private individual. Italy offers a tax benefit called cedolare secca (a flat tax option) for private rentals: you pay a flat rate on rental income instead of normal income tax. Currently this rate is 21% for short-term rentals; however, from 2025 Italy introduced a higher rate for those with multiple rental units – 26% flat tax if you rent out more than one property in a year​. In practice, one home stays at 21%, but if you have 2 to 4 holiday homes, the earnings from those may be subject to 26%.

Beyond 4 properties, the law presumes you a professional landlord, meaning you must open a P.IVA and switch to ordinary business taxation​. In fact, even with fewer units, if your rental activity is very continuous or offers hotel-like services, authorities can deem it “imprenditoriale” (entrepreneurial), requiring a VAT registration​. Is being a “professional landlord” a bad thing? In our view, not really. You get to write off business expenses, all the way from furnishing to consumables to utilities, and reclaim what is generally 22% worth of VAT on all business purchases.

Tax Benefits Running a Holiday Let

Assuming you stay within the “private landlord” realm, the cedolare secca is the main tax advantage. At 21% flat rate on gross rental income, it often beats Italy’s progressive income tax rates. It also exempts you from local income surcharges and yearly registry taxes on the rental. Just remember to opt for cedolare secca when registering the rental contract (for rentals over 30 days) or declare the choice in your tax return for short lets under 30 days. You also do not have to pay social security contributions on that income, and that is worth an extra 25%+ staying in your pocket! However, remember that cedolare secca does not allow you to write off business expenses.

If you do move to a business model (P.IVA), you could explore the regime forfettario (a simplified small business tax regime) – but that typically applies more to B&Bs/affittacamere; a pure casa vacanze business might fall under property management category. For most expat owners renting one home, cedolare secca is the simplest route.

Guest Registration And Compliance In A Holiday Let

Additional paperwork comes with the holiday let. Most importantly, you must register your guests with the police within 24 hours of their arrival. Italy’s public security laws require all accommodation providers to use the Alloggiati Web portal (managed by the local Questura) to transmit guest details from IDs. This applies to casa vacanze just like hotels – you will need to apply for credentials to the Alloggiati system once you have your SCIA.

The Alloggiati website looks like it was built in 1998 and its login system is primitive (we’re not making any friends here, but it’s the truth) – however, some regions (e.g. the Veneto) have their own more user friendly website which “plugs in” into Alloggiati and you’ll definitely prefer using.

In addition to reporting your guests’ arrival to the police, you need to levy and pay the tourist tax (imposta di soggiorno) if your municipality has one. Usually this means collecting a few euros per person per night and periodically filing a return with the Comune and paying the sums due. Many areas also require reporting visitor numbers for statistical purposes – often via a regional portal similar to ISTAT reporting used by B&Bs (e.g. Lazio’s RADAR system for tourist flows or the Veneto’s ROSS1000, mentioned earlier).

Services You Cannot Offer As A Holiday Let in Italy

A holiday let cannot legally offer additional hospitality services like meals, guided tours, etc. Essentially, you are providing a self-catering accommodation – anything beyond “letting a furnished property” starts to encroach on regulated hospitality businesses, and you will get in trouble for that. For example, no breakfast or prepared meals can be served as part of a simple rental contract (doing so would reclassify your activity). Occasional linen change is fine, but daily maid service could make it look like a hotel operation in the eyes of the law. There have even been cases in which operators of holiday lets have been stung for owning other businesses – e.g. a bar or a bike rental nearby – that “looked” like they were an extension of the holiday let into a real hospitality business. You will want a professional to review any such plans you might have.

Lastly, be aware that if the activity scales up (multiple properties or year-round operation), you’ll need to transition to a registered business (with a Camera di Commercio registration, VAT number, and compliance with employment laws if you hire staff). But for one extra country home you rent out while living the expat life, the holiday let route offers a relatively streamlined path: you get rental income at a flat tax, and as long as you handle the SCIA and reporting duties, it’s a straightforward model.

The Hands-On Option: Small Family-Run B&B

The classic bed & breakfast a conduzione familiare is a small, family-operated B&B in your own home. It is not a larger commercial operation (more about that later). In Italy this means you (the host) live on the premises and set aside a few bedrooms for paying guests, providing them overnight stay plus breakfast in the morning. Typically, these B&Bs are non-professional (“non imprenditoriale”) – they are considered an extension of your household activity rather than a full business, as long as they remain small-scale and somewhat seasonal.

Regions define the exact parameters, but generally we are talking about 3 or so guest rooms (often with a maximum of 6–8 guests in total) within a private home​. The atmosphere is meant to be familial and the service homey. Many expats choose this formula to share part of their farmhouse or villa with travelers while still living on-site. It keeps you closely involved with guests (which can be a cultural exchange perk) but on a modest scale.

Serving Breakfast As A Family-Run B&B Owner In Italy

By definition, a B&B stay includes breakfast, but Italian regulations have long fussed over what kind of breakfast. In many regions, health authorities historically required that only prepackaged foods be served – the idea was to avoid any “food handling” by unlicensed home cooks. This meant offering things like sealed croissants, jam portions, yogurt cups, etc., rather than cooking eggs or baking cakes. This is not uniform across Italy. Each region sets its own rules on breakfast. In general, some regions insist that any food you serve is purchased and not manipulated (you can heat it up, but not actually cook from raw ingredients), while some go further and require a proportion of local or regional products in the breakfast.

A few regions allow a true homemade breakfast: for example, Sardinia changed its rules in 2018 to let family B&Bs serve home-cooked breakfast items (like cakes, jams) as long as basic hygiene precautions are met. Puglia also explicitly permits that B&B breakfast be served in a family dining room with preference for local and organic products​. The Veneto stipulates that the breakfast service should be done by the family and doesn’t explicitly license cooking (but it does not forbid it either, leaving owners to self-police their cooking standards).

In short, be prepared that you may need to show your breakfast plan complies – it might be as simple as keeping grocery receipts for the croissants you serve, or it might mean doing an HACCP self-certification if you offer homemade muffins. It’s crucial to check your region’s stance. As a safety net, even where homemade is allowed, many B&B hosts opt for a “continental breakfast” approach with quality packaged items to avoid bureaucratic issues. You can still make it special with local artisanal packaged foods (e.g. biscuits from the village bakery that are sealed) or by setting a nice table. This area of regulation is evolving, leaning towards more leniency for genuine family-run places, but when in doubt, ask your ASL (local health authority) what is permitted for B&B breakfast in your region.

How Many Rooms Can A Family-Run B&B Have?

Every region in Italy has its own tourism law defining what a B&B is, so the limits on number of rooms and guests will depend on where you are. Commonly, the cap is around 3 bedrooms for guests, and anywhere from 6 to 20 beds maximum in total. “Beds” means individual sleeping spots – a double room counts as 2. For example, in the Veneto the law defines B&B as part of your home with 1 to 3 rooms and no more than 4 guests per room (effectively max 12 guests). Tuscany, known for larger vacation villas, is more generous, allowing up to 6 guest rooms (max 12 bed places) in a B&B. Sicily permits B&Bs up to 5 rooms (20 guests)​. On the other hand, some regions stick to 3 rooms/6 beds as the standard (e.g. Molise or Lazio). A few regions even differentiate between a non-professional B&B and a professional one with higher limits (more on that shortly).

For a quick comparison, see the table “B&B Regulations By Region” below. Despite these differences, across all regions a family B&B is meant to be small-scale and in your own residence. It’s also common that you must be resident in the property – most laws say the owner or an immediate family member must live there and be present during guests’ stays​. Some regions allow the rooms to be in an adjacent building or a nearby apartment, but usually within a very short distance (for example, Basilicata says even a separate unit can be used if it’s in the same commune and, in some cases, next door; Valle d’Aosta allows an extra unit within 50 meters of the main home). The spirit of the B&B is sharing your home with travelers, not operating remote properties – if you want to do the latter, you should look at the holiday home or affittacamere route instead.

Table: B&B Regulations by Region (selected key differences)

Source: Regional tourism laws and regulations for B&Bs, as compiled in Italian B&B portals and official bulletins​. Note that “non-imp” vs “imp” above indicates whether the region distinguishes a non-imprenditoriale (family, occasional) B&B versus an imprenditoriale (business) B&B with higher capacity.

As you can see, it’s vital to check your own region’s specific rules. The differences will affect your business model – e.g. in Veneto you could host at most 3 couples or 3 families, whereas in Tuscany you might legally host twice that number, but with greater obligations. Regions like Piedmont, Liguria, Puglia, etc., explicitly allow a two-tier system: a smaller B&B run as an occasional activity, or a larger one that must be registered as a business. In practice, many expats start with the small non-business B&B (to test the waters and avoid heavy taxes), and only consider scaling up if demand is strong.

Registering a Family-Run B&B In Italy

Just like the holiday home, a B&B requires filing a SCIA declaration to start the activity​. You’ll do this with your Comune’s SUAP office. The SCIA for a B&B will typically include information on the property, number of rooms, your residence, and a declaration that you meet the regional law requirements. You will typically need to include a floor plan of the property, a copy of your liability insurance for guests (yes, certain regions make insurance mandatory before opening), and most of all a certificate from an architect that the place is habitable​. This is possibly the biggest hurdle, as many old buildings never had formal planning applications put it. You will see in our checklist at the end of the article that checking for previous planning permission is a critical point.

Once the SCIA is submitted, you can lawfully begin operation immediately (that’s the beauty of SCIA – it’s just a notice, not a permit you must wait for). After that, the tourism officials or police may do an inspection later to verify everything is in order, but you don’t have to halt business waiting for it. You will also be able to request a CIN (Codice Identificativo Nazionale) – an identification code which identifies your business across all booking portals, and must also be affixed by the property’s gate and/or door.

How Is a Family-Run B&B Taxed in Italy?

One major question for a small B&B is whether to treat it as an occasional activity or a business for tax purposes. If you keep within the “non-imprenditoriale” bounds (for instance, you close for the required period each year as per your region’s rules – often at least 90 days of closure – and you don’t provide services beyond breakfast and cleaning), you can choose not to open a P.IVA initially. In that case, your B&B income is declared as “redditi diversi” (miscellaneous income) on your personal tax return. You will have to issue simple receipts to guests (with a revenue stamp of €2 if the amount exceeds €77) and keep track of expenses. The net income (receipts minus documented expenses related to the B&B) gets added to your other personal income for personal taxation.

This route saves you from paying social contributions in the income, but it also means you cannot formally deduct expenses (and you cannot reclaim VAT on purchases). There is also no flat tax like cedolare for B&B – cedolare secca only applies to pure rental contracts, not to the service of B&B. So your B&B profit would be taxed at ordinary income tax rates.

However, if your B&B does well, you might consider opening a P.IVA and opting for the regime forfettario (flat-rate business regime). Under the forfettario, 40% of your gross revenue is considered taxable income, because the law assumes 60% as expense allowance​. And on that 40%, you pay a flat 15% tax (or even 5% in the first 5 years if you’re a new business). The effective tax rate on gross income thus can be as low as ~6% for an established B&B (or ~2% in the start-up years with the 5% rate) – which is extremely advantageous​. For example, if your B&B brings in €20,000 a year in gross receipts, under forfettario (after first 5 years) you’d be taxed 15% on €8,000 (which is €1,200 tax), whereas as “redditi diversi” that €20,000 minus expenses would be taxed at progressive rates (which could easily exceed €1,200 if you have other income).

The trade-off is that once you’re registered under the forfettario system you’ll also need to pay INPS social contributions as a self-employed person in commerce (minimum €3,800/year), and handle simplified bookkeeping. Many expats start small and see if revenue levels justify the switch: if your region enforces a closure period (e.g. Lombardy’s mandatory 90 days closure​) and you comply, you can keep things informal. If you want to operate year-round and/or reach higher earnings, formalizing as an enterprise via forfettario can significantly cut your tax rate, but you’ll incur other costs. Consult an Italian accountant to crunch the numbers for your case.

Going Big: Licensed B&B or Boutique Hotel

What if your ambition is bigger than a 3-room family B&B? Perhaps you have a large property (or multiple properties) and want to run a full-time hospitality business – maybe a “boutique hotel” or a high-end B&B that operates like a small hotel. In Italy, once you step beyond the family/occasional framework, you are looking at becoming an imprenditore turistico (tourism entrepreneur). Practically, this could mean registering as an affittacamere (room rental business) or even establishing a hotel/B&B enterprise. The lines can blur terminology-wise: many upscale B&Bs call themselves “boutique hotels” for marketing, but legally they might still be classified as affittacamere or B&B businesses. The key differences come down to business registration, building requirements, and scale.

A licensed, professional B&B will require you to open a Partita IVA and register with the Chamber of Commerce (Camera di Commercio), because you’ll be operating a continuous commercial activity​. This involves choosing a business form (often sole proprietor or a family business if small; or forming a company if multiple partners are involved). You will need to enroll in the INPS social security system as a self-employed business owner in the tourism sector, and also in INAIL (insurance for workplace accidents).

The startup process includes all those steps in addition to the normal SCIA filing. In fact, you will file a SCIA for an “affittacamere” or “B&B imprenditoriale” depending on the category – many regions have a separate SCIA form for starting an affittacamere (guest house) which is essentially a small hotel without reception desk. For example, in Tuscany an affittacamere can have up to 6 rooms just like a B&B, but since it’s run professionally, it must meet certain additional standards and the owner might not be required to reside there (they can hire staff to manage it). In Alto Adige (South Tyrol), as noted, all B&B-type accommodations are treated as affittacamere and can be up to 8 rooms – but you must have a business license for it. So, if your plan is to run a boutique hospitality business in Italy, be prepared to formally establish a business entity and comply with all fiscal and labor laws.

A Big Hurdle: Hospitality Building Requirements

When running a small B&B in your home, the building is only subject to residential standards (you just need the house to be up to code for living). But when you shift to an official hospitality business, additional building and safety regulations kick in. For instance, accommodations above a certain size must have accessibility for disabled guests (by law, hotels and public businesses need to eliminate architectural barriers – some regions may exempt historical buildings or very small structures, but any significant renovation will require things like a wheelchair-accessible bathroom, etc.). Fire safety is another aspect: if you host more than 25 people, you definitely fall under strict fire code controls and need clearance from Vigili del Fuoco (fire safety).

But even under that, as a business you might need to implement fire safety plans (multiple extinguishers, illuminated exit signs, posted evacuation routes). Professional B&Bs/affittacamere often are required to have at least one room accessible to disabled or follow guidelines of local building regulations for hotels.

It’s important to consult an engineer or architect about the categoria catastale (building use category) of your property – running a B&B in a building classified as residential is fine at small scale, but if you’re doing it professionally, you will generally need to reclassify it as a tourist accommodation structure. And when do you re-class your building from residential to hospitality, you’re also bound to pay a once-off tax (“oneri”) to the local municipality, which can add up to tens of thousands of euros depending on property size. Always verify zoning and building compliance when you move into the “licensed” territory, and certainly before you buy the property you intend to turn into a hospitality business.

How Is A Large B&B Taxed In Italy?

A licensed B&B or boutique hotel will be taxed as a business. If small enough, you might still use the forfettario regime described earlier (and indeed, many one-person hospitality businesses do). If you exceed the forfettario revenue threshold (currently €85,000/year) or choose not to use it, you will pay taxes under the ordinary regime: that means accounting for actual revenues and expenses, charging VAT on services (most hospitality services have 10% VAT), and paying corporate or individual business tax on profits (IRES or IRPEF), plus regional business tax (IRAP) if applicable.

You’ll also have overhead like annual accountants’ fees (from several hundred to a couple thousand euro), IMU property tax (you lose the primary home exemption if your property is used for a business), and higher utility rates (business tariff for electricity, etc., can be higher than domestic). Moreover, once you hire any staff (even just a cleaner or breakfast cook), you take on the role of an employer – which involves contracts, payroll taxes, and insurance.

All these costs mean that a boutique hotel only makes sense if you’re confident in attracting enough guests and charging rates that sustain the operation. The upside is you can potentially earn more (you can have more rooms selling nightly, and you can be open all year). You also might gain access to business financing or grants aimed at tourism enterprises (some regions offer incentives for hotels, digitalization funds, etc., which casual B&Bs can’t get).

Pros and Cons: In summary, upgrading to a licensed hospitality business allows you to scale up – more rooms, possibly offering other services like dinner (you could add a restaurant for guests if you obtain the proper authorizations, or even a public restaurant with a separate license), and you build a formal brand. You are not constrained by “must close X days” rules – you operate year-round if you wish. You can also legally employ staff or hire contractors, which takes the load off you as an owner.

Many agriturismi or high-end B&Bs in Italy run this way, with cleaning staff in the mornings, perhaps a manager, etc., especially if the owners are not always on site. On the flip side, the bureaucracy and fixed costs increase significantly. You’ll deal with employment law (which in Italy is detailed), annual accounting compliance, and generally less flexibility. It is wise to do this step only once you have a solid business plan. Some expats choose to start as a small B&B to test the market, then transition to an affittacamere business once they see consistent demand. In fact, many regional laws facilitate this Engaging a geometra or architect early on to navigate permits can be very helpful in this scenario.

In marketing terms, “boutique hotel” has cachet and you’re free to call your place that, but remember: the legal classification matters more for your obligations. Whether you call it Boutique Inn, Charme B&B, Albergo Diffuso, etc., make sure behind the scenes you have the right license (be it affittacamere, B&B imprenditoriale or a hotel license) appropriate to your size. Italian guests especially might ask if you are a “struttura autorizzata” – being able to say yes can increase trust. Plus, some online travel agencies ask for a VAT number or business registration if you list many rooms – another reason serious ventures lean that way. In short, scale brings formality: rewarding if done well, but do factor in the extra layers of compliance.

Running An Agriturismo (Farmstay) In Italy

An agriturismo is a farm stay – in Italy, this is a legally defined concept where hospitality is offered on a working farm. For many expats, the idea of running an agriturismo is the ultimate rural Italian dream: guests lounging by renovated farmhouses, farm-to-table dinners under the stars, perhaps helping harvest olives by day. Italy actively promotes agriturismi, but it comes with a crucial requirement: you must be a qualified farmer to open an agriturismo​. In other words, agriturismo isn’t just a catchy name for a countryside B&B; it’s an activity “connected” to agriculture by law. Here are the main aspects to consider:

• You (or a business partner) MUST be a qualified farmer: Only imprenditori agricoli (agricultural entrepreneurs) can operate an agriturismo. This usually means you either already own and run a farm (with a VAT number for agriculture, registered with the agricultural authorities), or you establish one. Being a farmer in Italy can mean cultivating land, growing crops, maintaining a vineyard/orchard, raising livestock, etc., even on a small scale – but you need to be recognized as such. This entails having the right qualifications, and in some regions attending a brief course on agritourism. Nowadays, this is achieved in about 300 hours of remote learning (in Italian of course) which is often 100% free of charge, paid by EU funds. The Italian Civil Code (Art. 2135) defines an agricultural entrepreneur and agritourism laws refer to that​.
• You (or a business partner) must be actually running a farm: So, step one: if you’re not already farming, you’ll need to get a piece of agricultural land and start an agricultural activity before you can add tourism to it. There is no hard and fast rule about how large the land parcel must be (even a hectare or two might suffice) but one must show that the farming is active and remains the primary activity – agritourism must stay “secondary and connected” to farming. This doesn’t necessarily mean you must earn more from farming than hospitality (rules on income proportions vary by region), but certainly that farming isn’t just token. Practically, many regions require you to submit a business plan (Piano Agrituristico) demonstrating how you will maintain agricultural production alongside hosting guests. Helpfully, the powerful Italian farmer associations do the paperwork for you (for a modest fee).
• Rural Property and Buildings: Agriturismi must use the farm’s existing structures or land. You cannot set up an agriturismo in an urban apartment or a building unconnected to the farm​. No agriturismo dreams will blossom in the centre of Milan, sorry. Usually it’s a farmhouse, barn, or country home on the farm that gets converted to lodging, or spaces on the farm for camper vans or tents. There is often a stipulation that you can’t exceed a certain building expansion – the idea is to reuse and preserve rural heritage. For instance, you might renovate an old stone house into guest rooms, or build a small addition, but wholesale construction of a new hotel on farmland wouldn’t qualify as “agriturismo.” Many regions cap the number of guest beds an agriturismo can have (often around 20–40) and seats in the dining area. These caps ensure the hospitality doesn’t overwhelm the agricultural side. Again, specifics differ, but the typical size is equivalent to a small inn.
• Agricultural Income Requirements: By national law (Law 96/2006) and regional implementations, the farm work must remain the principal activity and tourism is ancillary. Some regions interpret this by requiring that the majority of the farmer’s income comes from agriculture, or at least that a certain ratio is respected. Some do not. Incredibly helpfully, the Veneto, for instance, does not police any form of ratio of hosting-to-farming if you have up to 10 guests max (a so-called azienda minima). In practice, enforcement varies – but be aware that if you completely stop farming and only do B&B, you could lose your agriturismo authorization. Successful agriturismi integrate the two: e.g., a vineyard that offers lodging and tastings, or a olive farm with a few guest apartments. If you’re not interested in actual farming, then agriturismo is not the right choice (you’d be better with a normal B&B in the countryside). On the other hand, if you are passionate about farming or wine-making, agriturismo status is ideal as it lets you monetize farm life and diversify income. However, and it’s a big however, nothing prevents you from being one of the partners in a farming business: Giovanni the farmer can focus on growing tomatoes and courgettes, while you plan and market the accommodation part of the business.
• Services an agriturismo can offer: Agriturismo activities typically include accommodation (rooms or apartments), food service (farm meals, breakfast, tastings), and sometimes things like camping areas, horseback riding, workshops, farm tours. You get to pick what you want to offer. The national law explicitly lists that agriturismi can provide lodging, meals and drinks largely made from the farm’s own products or local products, tasting of farm products, and recreational or cultural activities related to the rural environment​. This means as an agriturismo owner, you could, for example, serve dinner to your guests (and even to external visitors in many cases) without needing a separate restaurant license, provided the menu is based on your produce (and neighboring farms’ produce) – a rule might be that at least 50% of ingredients are from your farm. You can also host things like cooking classes, farm experiences (fruit picking, cheese making lessons, etc.), nature hikes, and so on. These value-added activities are a big draw for agritourists. Essentially, agriturismo allows you to legally combine hospitality + agriculture + education/recreation under one umbrella, which other types of hospitality cannot do so freely.
• Tax regime (Regime Speciale): This is perhaps the best bit. One reason agriturismi are popular is the highly favourable tax treatment. Italy considers agritourism as an extension of agricultural income. There is a special flat-rate tax regime (often automatically applied unless one opts out) wherein only a portion of the agritourism revenue is taxable profit. Specifically, only 25% of your agriturismo gross revenues are counted as taxable income – in other words, a 75% forfeit expense deduction. This is way more generous than the forfettario for B&B. To top it off, all income from selling actual farm products is 100% tax free. For example, if your agriturismo earned €50,000 from room stays and dinners in a year, only €12,500 would be subject to income tax! Many agriturismi therefore pay very little income tax. On the VAT side, there’s also a special regime, very advantageous, whereby you keep part of the VAT paid to you by the customer, but we’ll leave that topic for another article.
• Grants and incentives: Being a farmer and starting an agriturismo can open the door to various grants. The EU and Italian government frequently have programs through the PSR (Piano di Sviluppo Rurale) – Rural Development Program – offering co-financing for farm diversification projects, which include converting a barn to guest lodgings or creating an agritourism dining hall. Many regions have funds for young farmers or for agritourism under each EU budget period. For example, under the 2023–2027 rural development funds, there are calls that provide 40% to 50% grants for agritourism facility investments, even up to 60-70% for young under-40 farmers or female farmers in some cases. If this sounds too good to be true, remember you’ll have to show you’re a farmer (or a partner in a farm) that has at least some revenue history. Access to financing is generally better for an agriturismo because you have two revenue streams (agriculture and tourism) and often the backing of policy incentives.
• More amazing agriturismo-specific qualities: if it sounds like we’re waxing lyrical about agriturismi, that’s absolutely the case. If you can get set up as an agriturismo – and the bar, we admit, is high – you get further advantages to those mentioned. For instance, any member of your family, or of your partners’ families, up to first cousins, can legally help you in the business without having to be formally employed. You get to sell any of your own produce, or by-products of your produce (think jams, olive oil preparations, honey…) completely tax free. In the majority of cases, you get to decide each year which shareholder gets which proportion of the profits, and all those profits are tax-free too; so if your share of the profits for the year is, say, €30,000, you get to keep all of them. If you decide to sell the farm or any buildings that belong to it after 5 years of ownership, all the gains are tax free, too.
• Administrative process: To start an agriturismo, you will go through some different hoops beyond a normal B&B. Typically, you must get an authorization from the regional or provincial agriculture department approving your agritourism plan. This is in addition to the SCIA to the municipality. Often, the sequence is: register as farmer → submit agriturismo plan to region → they issue an authorisation or a nulla osta → then you file SCIA at the Comune to start the hospitality activity. You’ll be entering two worlds bureaucratically: you’ll be on the agriculture authorities’ radar (expected to file annual farming activity reports, etc.) and on the tourism authorities’ radar (for stats and classification). However (another big “however”), farmers’ associations go through this process every day and some are truly skilled at getting the paperwork done.
• One thing to note: agriturismi usually get a classification (like star-rating or similar) by the region depending on facilities offered – this can affect how you advertise, but it’s mostly a formality (some regions use symbols like wheat sheaves or suns instead of stars for agriturismi).

In essence, an agriturismo is ideal for those who truly want to farm and host. If your property is in a rural zone and you plan to grow olives, grapes, raise goats, or any agricultural pursuit, it’s worth pursuing agriturismo status. If successful, you enjoy low taxes, diversified income, and the intangible benefit of offering guests an authentic Italian countryside experience.

But if you’re not keen on farming, trying to do an agriturismo “just for the benefits” could backfire – authorities will expect to see that tractor ploughing or those vines pruned! Always keep the balance: the best agriturismi have both great hospitality and genuine farm products (wine, olive oil, cheeses, etc.) that become part of the guest experience. In our opinion, the only way for expats to achieve this very attractive setup is to partner with trusted local farmers.

Common Requirements (Permits, Reporting, Safety) To Open A B&B

No matter which route you choose (holiday home, B&B, agriturismo, etc.), there are certain common requirements across the board in Italy. These are essential obligations and good practices for anyone hosting tourists. Here’s a checklist of the main ones:

• SCIA – Start of Activity Notification: As emphasized earlier, a SCIA is required to legally start any hospitality business or short-term rental. This is filed at the SUAP office of the Comune​. Prepare to attach documents like identification, property titles or lease, plan of the property, and any specific certifications required (for example, hygiene self-certification for B&B breakfast or insurance policy). The SCIA is your baseline legal document to declare your activity. Always keep a copy of your SCIA protocol and any subsequent updates (like if you change number of rooms or close the business later, you file another SCIA for cessation or modification). Operating without a SCIA can lead to steep fines and closure orders​.
• Identification code (CIN): The National Identification Code (CIN) identifies your holiday let or hospitality business, and must be displayed on all online listings and advertising. Starting in 2025, a national code (CIN) has been implemented via a central database, replacing previous regional identifiers. All hosts have to register their property on the BDSR (Banca Dati Strutture Ricettive) managed by the Ministry of Tourism. You must physically display your code at the entrance of your property and include it in every listing or website – for example, on Airbnb listing title or description. This is becoming strictly enforced to combat illegitimate rentals. Hetfy penalties apply for failing to publish the code.
• Guest registration (Pubblica Sicurezza): Italy’s Public Security law (still the one from 1931) requires that every guest staying in any lodging be reported to the police within 24 hours of arrival. The Alloggiati Web portal is the online system to do this. After your SCIA, you should contact the local Questura’s Immigration Office to get credentials for Alloggiati. They will issue you a username and password, which you can use to set up the byzantine authentication system (as we mentioned before, Alloggiati truly belongs in a digital archaeology museum). Each time you have new guests, you will log in and either manually fill their passport/ID details or upload a file. Thankfully, some regional systems like the Veneto’s Ross1000 integrate with Alloggiati so you don’t actually have to use it, and some paid property management software also integrates with Alloggiati. For very short rentals (like 1 night) you still must register them, sometimes immediately upon check-in. Failure to register guests is a serious offense – it can even be criminal (fines or arrest in theory) if you completely ignore it. So this is non-negotiable. The good news is the system is fairly straightforward once you’re set up. Note for agriturismi: even campers or anyone lodging in tents on your farm count as guests to be registered. Also, EU citizens must be registered just like non-EU – there’s no exception; everyone gets reported, even your own family if they come and stay for free.
• Tourist tax (imposta di soggiorno): Almost all art cities and many tourist towns in Italy levy a nightly tourist tax. Some rural comuni do as well, especially in popular areas (Tuscany’s hill towns, Apulian agriturismi areas, etc.). The tax amount and rules vary by municipality – typically it’s €1–€5 per person per night, often with a cap of ~5 nights. You, as the host, are responsible for collecting this in cash (or include it in your online pricing if possible) and then periodically paying it to the Comune. Usually, each Comune will require you to file a dichiarazione (declaration) each quarter or annually stating how many guests/nights you had and the tax collected. This is essentially the Comune’s revenue source to fund tourism infrastructure, so they care about it. Keep receipts of what you’ve paid. Often, you’ll also need to display information to guests that the tax is applied (some towns ask you to put a note in rooms or at reception about the amount of the tax per night).
• Insurance: The 2025 news is that ALL real estate used in a business must carry “catastrophe insurance”, meant to deal with earthquakes, floods and the like. The penalties for not having a policy are steep. In addition to this, you should carry third party liability insurance even if your region doesn’t explicitly demand it. This insurance (Polizza di Responsabilità Civile verso terzi) covers you in case a guest has an accident or damage at your property – for example, if a guest slips on stairs and injures themselves, or there’s a gas leak causing harm. With insurance, the guest would be compensated by the policy rather than suing you personally. In any case, having insurance is part of running a responsible operation. Additionally, if you have employees, you’ll need the mandatory industrial injuries insurance (INAIL) for them, but that’s separate.
• Fire Safety & Emergency Measures: Safety regulations can vary by scale, but a few basics: As of 2024, all accommodations including small B&Bs and rentals must be equipped with fire extinguishers and gas detectors by law. The new rules (Decreto “Anticipi” 2023) specify at least one 6kg ABC fire extinguisher per 200 square meters, with minimum one per floor, plus certified smoke/CO detectors on each floor​. These need to be installed by a professional and kept maintained (extinguishers usually need checking annually). PRO TIP: if, like many rural B&Bs, you use LPG tanks to power the heating system, your LPG provider has to give you free fire extinguishers. Even better, if you don’t buy the LPG outright, but ask them to put a meter on the tank so you pay per use, they (not you) have to pay for the six-month inspection for the fire extinguishers. So, make sure you budget for installing extinguishers in hallways or common areas, and detectors in appropriate locations (especially if you have gas heating or stoves). For structures up to 25 bed spaces, usually a full fire safety certification is not required, but if you have a larger place or expand, you may need to submit a SCIA antincendio (a fire safety compliance statement) to the fire department. Even if you’re small, do invest in safety: provide emergency lights (at least plug-in torch lights for blackout), post an evacuation plan map in each guest room (it’s often required by regional regs), and keep a first aid kit accessible. These little things not only keep you legal but also give guests confidence. Lastly, gas safety: if your building has gas boilers or cookers, have them checked and get the conformità certificates – some regions ask for a declaration that your gas and electrical systems are up to standard for habitation, which is part of the house’s certificato di agibilità.
• Hygiene and health regulations: We touched on HACCP for food in the B&B context. To reiterate: if you’re serving any kind of food (breakfast at B&B, or meals at agriturismo), you must comply with basic EU hygiene regulations. This means having a HACCP plan – essentially a document where you identify how you handle and store food, cleaning schedules, etc., to prevent contamination. For a simple B&B breakfast with packaged items, your plan can be very basic, and often you don’t need a formal one if you truly never handle unpackaged food. But if you offer anything homemade or perishable (even cutting fruit or slicing a cake you baked), you should at least do the HACCP course (usually a one-day class) and keep the certificate​. Many regions are now explicitly requiring B&B owners to have HACCP training (as we saw, Marche introduced an obligation that the B&B owner attend an HACCP course​). So, plan to either stick to the letter of the law (serve only factory-sealed foods) or get certified and implement proper kitchen procedures. The local health authority (ASL) can inspect your breakfast area or kitchen, but they are also an invaluable source of information in case you have any doubt.
• ISTAT and Regional Statistics: Italy is serious about tourism statistics. Every accommodation must report monthly data on guest arrivals and presences to the national statistics institute (ISTAT), usually through a regional platform​. Shortly after you begin operation, your region’s tourism office will usually contact you (or provide in the SCIA paperwork) instructions to access their online portal (examples: Tuscany uses Tourist@, Lombardy uses Ross1000, Sardegna uses SIRED, etc.). You’ll need to log in and record how many arrivals and nights for each nationality of guest, each month. This is used to compile official tourism stats and also cross-check tourist tax in many cases. It’s generally an easy task – many portals let you upload a file or manually input totals. Some channel management software can generate the report for you. ISTAT reporting is mandatory by law, and there can be fines for non-submission. Mark your calendar to do it by the deadline (usually the first 5 days of the following month). Helpfully, some of these statistics platforms integrate with the Alloggiati Web portal, so you can do your statistical reporting and guest reporting in one fell swoop.

This all seems like a lot, but once you set up these aspects, they become routine. Plenty of small hosts manage all these obligations themselves. Italy also now has services and associations (like local B&B associations or Coldiretti for agriturismi) that help guide compliance. Don’t be afraid to ask other local B&B owners how they handle things – often there’s a community of hosts who share tips. And if it is not clear by now, do not wade into the deep end before having done your homework very, very thoroughly indeed.

Food, Staffing And Other Legal Considerations When Opening A B&B

Beyond the formal rules, running a hospitality venture in Italy as an expat involves strategic and personal considerations. Here are some additional factors to keep in mind as you plan:

In summary, plan holistically: Choose a location that suits the experience you want to offer, align with regional norms and demand, ensure you personally can meet the legal status requirements, and start networking early (both with locals and online travel communities). Opening a B&B/farmstay in Italy is as much a lifestyle decision as a business one – success will depend on blending into the local fabric while offering something distinct to guests.

Checklist: In Which Property Should You Open A B&B?

Before diving in, it’s wise to evaluate your property and situation. Use this checklist to assess whether your property and plans line up with Italian requirements and practical success factors:

• Legal habitability: Does the property have a valid certificato di agibilità (certificate of habitability) or equivalent document? This ensures the building meets basic safety, structural, and sanitary standards for residential use. If not, you may need renovations to obtain that certificate from the Comune. This is not a cheap process – even in the best of cases, involving an architect will cost a few thousands so, ideally, buy a property that’s already passed the test. No guests should be hosted in areas that are not officially habitable (e.g. an unfinished basement with no habitation certificate).
• Zoning and land use: What is the property’s official land use category? If it’s in a residential zone (zona residenziale), B&B or casa vacanze use is usually allowed (often considered compatible with residential use). If it’s in an agricultural zone (zona agricola), you can do an agriturismo or sometimes a B&B, but the conversion of an existing agricultural barn into rooms for guests will incur – if allowed – tens of thousands of euro in tax alone (note that, again, agriturismi have the upper hand as they can host guests in buildings that are still classed as agricultural, like spruced-up stables). Check the Comune’s planning rules (PRG or PUC) to ensure that tourist accommodation is allowed in your location. Also, if the building is historically protected or in a landscape-restricted area, you’ll need extra approvals for any modifications. Finally, if renovating the building turns it into a major villa with pool and a half dozen bathrooms, be careful the building does not end up in the dreaded “luxury” cadastral category, which means a lot more tax for you to pay, and will make it way less attractive for future buyers.
• Building condition and layout: Is your property physically suitable for hosting? Consider: Do you have spare bedrooms that can be dedicated to guests with minimal changes? Are there enough bathrooms for those rooms? (Italian rules often require at least one bathroom for every 3-4 guests, and sometimes one bathroom per 6 guests minimum; some regions insist that if you have over a certain number of rooms, one must be exclusively for guests). If you only have one family bathroom in the house and plan to host 3 couples, that won’t fly in most regions – you might need to add additional bathroom(s) or designate one just for guests. Also, check room sizes: typically around 8 m² for a single, 14 m² for a double is the minimum by law. If your rooms are tiny, you might only be allowed to rent them as singles. Ceiling heights, ventilation, and window requirements must be met as per housing code. If the property is an apartment in a condo, does the condo regulation allow B&B activity? (Condo boards can’t outright ban it if it’s owner-occupied, but they can impose certain limits).
• Safety features: Does the property already have safety measures like smoke detectors, extinguishers, secure electrical and gas systems? If not, can you install these easily? You should have modern electrical wiring (with a circuit breaker) and perhaps consider adding emergency lighting in corridors. If the guest rooms are on an upper floor, is there an alternate fire exit or at least wide enough stairs? Assess any hazards (e.g. a swimming pool, a pond, steep staircases, etc.) and how you will mitigate them for guest use. It’s better to address these before opening (like fencing off a pool area, adding handrails, etc.).
• Location & tourist demand: Is there demand for accommodations in your area? Research your vicinity on booking sites – are there other B&Bs or agriturismi and how well are they occupied (check their calendars or reviews) and by all means, look up the “touristiness” of your target towns in Magic Towns’s own Town Explorer. If you’re in a famous area (Chianti, Amalfi Coast, Lake Garda, etc.), demand is a given, but so is competition, and you’ll bleed yourself dry buying a property in the first place. If you’re in a lesser-known area, identify a tourist draw: are you near a pilgrimage route, a hiking trail, a noteworthy castle, a university, an industrial zone (business travel) or anything that brings visitors? Perhaps you’ll be creating the demand by offering something unique (e.g. a yoga retreat in the mountains). In any case, know your potential market. A property can be gorgeous but if nobody comes to that area, you’ll need a very strong marketing plan or a niche offering. Try using our Town Explorer to find a mix of affordable property prices, good infrastructure, and moderate tourist draw.
• Accessibility & amenities: How will guests reach your property? If it’s very remote, that can be part of the charm, but you must provide clear directions and perhaps meet them the first time. Is there parking space available (almost mandatory in rural areas – many guests will drive)? If not on your property, is there public parking nearby? For agriturismo, if you expect camper vans or such, do you have flat land to accommodate them? Think about basic guest expectations: reliable electricity, hot water (with sufficient boiler capacity for multiple showers), heating in winter, maybe air conditioning or at least a fan in summer. Wi-Fi is almost a must for most travelers – can you get a decent internet connection at the property? If your location is known to have weak signal or power outages, plan how to mitigate that (backup 4G router, Starlink, generator for emergencies, etc.).
• Financial feasibility: Evaluate the economics. What investment is needed to get the property guest-ready (renovations, furnishings, linens, website, etc.) and do you have the budget? Once running, estimate your annual costs (utilities, maintenance, insurance, taxes, marketing) and see how many nights at what rate you need to break even. It’s wise to project a conservative occupancy for the first couple of years (maybe 25-30% occupancy rate to start, building up to 50%+ as you gain reviews). Will the local market bear the nightly rate you need? For instance, if you can only charge €60/night in your area and you have 2 rooms, even at full occupancy your gross income is €120/night – perhaps €15k over a year at best – is that sufficient for your goals? If not, either your project needs scaling (more rooms, or higher rates via offering more luxury) or rethinking. Also account for taxes: if you remain non-business and have other income, the B&B earnings might be taxed at your marginal rate; if you go forfettario, consider the 5%/15% on 40% scenario, etc. And for agriturismi, remember to include farm income in the mix. Tip: It’s helpful to do a mini business plan – not necessarily for external funding, but for yourself, to ensure viability. Include a section on how you will handle slow season (will you close to cut costs, or try to target a different market like digital nomads in winter?).
• Compliance and paperwork readiness: Are you prepared to handle the bureaucracy or do you have support for it? If paperwork and Italian language are daunting, maybe your property is still a good candidate but you might need a consultant or agent to help navigate. Budget some time (and money if needed) for administrative tasks especially during setup. Also consider any special permits: e.g., if your house is in a seismic zone and you add rooms, do they need structural vetting? If you add a pool for guest use, that’s another layer of permits and safety to manage. None of these are deal-breakers, but one should go in with eyes open about the red-tape overhead in Italy. Patience and organization are your friends here.
• (Agriturismo specific) Farm assessment: If considering agriturismo, assess your farm resources: Do you have enough land to credibly farm? (There’s no hard minimum, but you should have some hectares – many regions don’t specify an exact number, focusing instead on output. However, a one-acre “farm” might raise eyebrows unless it’s intensive like hydroponics, mushrooms or a special crop)​. What will you produce? Is there local expertise for that (e.g. neighbours who can help you learn cheese-making or olive cultivation)? Also, are the farm buildings suitable for conversion? Old barns may need structural work; check for heritage restrictions. If livestock will be on site, think about potential issues (guests often love seeing animals, but not smelling them too much – waste management is key, and fencing for safety). Does the farm have the required utilities (water supply, irrigation, etc.) to support both agriculture and guest accommodation? If you’re buying a property to become an agriturismo, conduct due diligence on water rights, well capacity, etc. because a remote farmhouse might not be connected to communal water, and you’ll need sufficient water for showers, cleaning, plus crops and animals. Ensure you can meet the “agricultural connection” criteria: for example, if previous owners already registered it as a farm or if you can easily register as a new farm. If you plan to apply for grants, prepare the documentation (business plan, your credentials like any agricultural training or background – if none, consider taking a course or partnering with an agronomist). We’ve written it three times, we’re telling you again: if you want to succeed, partner with a trusted local.
• Community and marketing fit: Lastly, consider if you and your property fit the community and market. If your house is in a quiet village with only elderly residents, suddenly having tourists coming and going might cause friction – but if handled respectfully (maybe limit noise, involve the community by recommending the local trattoria, etc.), it can be positive. You will oftentimes be welcomed by grateful locals if you bring business to a dying town. But it helps if you gauge the local sentiment: have others successfully opened B&Bs nearby? Did they face resistance or welcome? Also, think about how your property stands out: do you have a stunning view, a unique story (e.g., an old mill you restored), or special amenity (like a pizza oven or yoga studio) that can attract a certain type of guest? Identifying your “USP” (Unique Selling Proposition) will be important in marketing – and it should be rooted in your property’s features or location. If nothing obvious, you can create one (like offering personalized painting lessons if you’re an artist, or positioning it as a digital detox retreat with no TVs, etc.). The property should lend itself to whatever theme or vibe you want to promote.

If many of the answers in this checklist are positive, then congratulations – your property is likely a good candidate for a B&B or farmstay! If you found several weak points, that doesn’t mean it’s impossible, but you’ll need to address those (perhaps investing in renovations, or revising the scale or type of hospitality). Italy has a saying, “carta canta” – “paper sings”, meaning if it’s in writing and in order, that’s what counts. By ensuring your property checks the legal and practical boxes, you set yourself up for an enjoyable journey to welcoming guests in bella Italia. Buon lavoro – and may your expat hospitality venture prosper in the Italian countryside!

Sources: Official regional tourism laws and guidelines (Veneto L.R.11/2013; Toscana L.R.86/2016; Sicilia L.R.32/2000; et al.), Italian national laws on agritourism (L.96/2006) and public security (D.Lgs 286/1998 art.7), Agenzia delle Entrate rulings on cedolare secca and forfettario, ISTAT reports, and expat-oriented analyses​.

This article provides a general roadmap – always double-check current local regulations and consult professionals where needed before opening your B&B or agriturismo in Italy. Good luck or, as the Italians say, in bocca al lupo!