Accountant in the Po Delta: Goro, Mesola, Comacchio

For businesses in the Ferrara part of the Po Delta, from Goro and Mesola to Comacchio and the Lidi, Studio Ponchio works from its Codigoro office at Via IV Novembre 33. The local economy rests on sectors with their own tax rules: shellfish farming and fishing, farming on reclaimed land, beach tourism, and retail and crafts in the towns. Meetings are by appointment, which can be arranged on 0533 710240.

Shellfish farming and fishing in the Sacca di Goro

Manila clams are farmed in the Sacca di Goro in stretches of water granted under state maritime concession by the Emilia-Romagna Region, usually to cooperatives whose members are the shellfish farmers. The member farms and harvests using boats assigned to the facility, delivers the produce to the cooperative and periodically invoices it at the agreed price; the cooperative markets it through the purification centres.

The legal framework starts from the law on fishing and aquaculture, Legislative Decree no. 4 of 9 January 2012. Article 4 defines the imprenditore ittico (fishery entrepreneur), includes within that definition cooperatives of fishery entrepreneurs and their consortia, as well as aquaculture operators, and provides that, without prejudice to more favourable sector rules, the provisions laid down for agricultural entrepreneurs apply to fishery entrepreneurs.

For VAT purposes, Article 34 of Presidential Decree 633/1972, whose rules move into the consolidated VAT act (testo unico dell’IVA) from 1 January 2027, treats as agricultural producers admitted to the special VAT scheme for farmers (regime speciale dei produttori agricoli) also those engaged in freshwater fishing, fish farming, mussel farming, oyster farming and the farming of other molluscs and crustaceans, as well as cooperatives and their consortia that sell goods produced mainly by their members. Under the special scheme, deductible VAT is set at a flat rate using the flat-rate compensation percentages fixed by decree. Sea fishing is not included in this list. Transfers of fish products from sea, lagoon and brackish waters by fishermen to their cooperatives are, however, subject to the rules on deliveries by agricultural producers: the supply is deemed to take place on payment of the price, and the invoice may be issued by the cooperative on the fisherman’s behalf. The VAT regime of the individual fisherman has to be examined separately.

For income tax purposes, shellfish farming within the statutory limits produces agricultural income, and the excess contributes to business income. In advance ruling (risposta a interpello) no. 67 of 12 March 2024, concerning a shellfish farmer who is a member of a cooperative in the Sacca, the Agenzia delle Entrate (Italian Revenue Agency) brought within aquaculture the catching, landing and sale of blue crab authorised on an extraordinary basis by the Region: the sums are absorbed into the income from shellfish farming and, being compensatory in nature, are not subject to VAT. The ruling states that it does not examine the tax treatment of the farming activity itself.

The typical obligations are the invoicing of deliveries, VAT settlement under the special scheme, the member’s income tax return, the cooperative’s accounts and financial statements, and staff payroll.

Farms on reclaimed land

The reclaimed land between Codigoro, Jolanda di Savoia, Mesola and Fiscaglia is home to farms growing arable crops, rice and vegetables. For the individual farmer, income from land is determined on a cadastral basis, distinguishing the reddito dominicale (landowner’s income), which belongs to the owner, from the reddito agrario (agricultural income), which belongs to whoever farms the land; related activities and those exceeding the statutory limits follow their own rules.

The status of imprenditore agricolo professionale (IAP, professional farmer), governed by Article 1 of Legislative Decree no. 99 of 29 March 2004, requires professional competence, at least 50 per cent of total working time devoted to farming and at least 50 per cent of overall earned income derived from it; in less-favoured areas the thresholds fall to 25 per cent. The status may also be granted to companies whose sole object is farming: in partnerships at least one partner must be an IAP (in limited partnerships, a general partner), in corporations at least one director, and in cooperatives at least one director who is a member holding the status. The status, together with enrolment in the agricultural social security scheme, determines among other things the IMU (municipal property tax) treatment of land owned and farmed by the farmer. For those who combine hospitality and catering there is the guide to the taxation of farm stays (agriturismo).

Tourism at the Lidi di Comacchio

Beach establishments operate under state maritime concessions: the fee, the term of the concession and investment in the facilities affect the financial statements and tax planning, and need to be considered together. For seasonal staff at bars, restaurants and accommodation businesses, see the page on payroll and labour costs.

For flats let to tourists, the short-term lets rules cover leases of residential property lasting no more than 30 days, entered into by individuals outside a business activity, and allow the option for cedolare secca (flat-rate tax on rental income), at 21 per cent for a single unit chosen by the taxpayer and 26 per cent for the other. From the 2026 tax year, under Article 1, paragraph 17, of Law no. 199 of 30 December 2025, the regime applies only to those who use no more than two flats for short-term lets; beyond that, the activity is presumed to be carried on as a business. Each unit must have a codice identificativo nazionale (CIN, national identification code), provided for by Article 13-ter of Decree-Law no. 145 of 18 October 2023. The full analysis is in the short-term lets observatory.

Retail and crafts in the towns

The Delta’s towns are home to shops, craft workshops, construction firms and small service businesses. The work covers the choice of accounting regime, the regime forfettario (flat-rate scheme) and its limits, electronic transmission of daily takings, accounting and financial statements, conversion into a company as the business grows and, where necessary, representation in tax audits and disputes. Those starting a business will find the steps in the guide on how to register for VAT.

How we work from Codigoro

The Codigoro office is at the centre of the area: Goro is about 23 km away (30 minutes), Mesola about 17 km (25 minutes), Comacchio about 19 km (25 minutes), Lagosanto and Massa Fiscaglia about 10 km. Meetings are with Dario Ponchio, dottore commercialista (Italian chartered accountant and tax adviser) and statutory auditor, by appointment; documents and routine filings are also handled remotely. For those working in Ferrara, the Via Bagaro office remains available.

Frequently asked questions

Does a shellfish farmer who is a cooperative member have to keep VAT accounts?

Under the special VAT scheme for farmers, the member settles VAT with the flat-rate deduction, and the invoice for deliveries is issued by the member or, on the member’s behalf, by the cooperative. The exception is the exemption for those whose turnover (volume d’affari) in the previous year did not exceed 7,000 euros, at least two thirds of which came from sales of products under the special scheme: in that case the purchasing cooperative issues the invoice and the member does not settle VAT. The answer depends on turnover and on the make-up of sales, and should be checked every year.

Does sea fishing follow the same rules as clam farming?

No. Farming under concession is aquaculture and, for VAT purposes, falls within the special VAT scheme for farmers; sea fishing is not among the activities listed in the legislation, save for the specific rules on transfers of produce to cooperatives. Income is also determined differently.

I let two flats at the Lidi: do I need to register for VAT?

With no more than two flats used for short-term lets in the tax year, you generally remain within the short-term lets rules, with the possible option for cedolare secca. With three or more flats, the short-term lets regime applies to none of them and the whole activity is presumed to be carried on as a business, with the related obligations. Leases that include services beyond ancillary ones, such as breakfast or meals, fall outside the rules.

Can a farm become a company?

Yes. Partnerships, cooperatives and corporations whose sole object is farming can obtain IAP status: in partnerships at least one partner must be an IAP (in limited partnerships, a general partner), in corporations at least one director, and in cooperatives at least one director who is a member holding the status. The choice should be assessed on the farm’s figures.

Do the rules change from 2027?

From 1 January 2027 the new consolidated codes for VAT and for income taxes apply, replacing Presidential Decree 633/1972 and the 1986 Consolidated Income Tax Act. They are consolidating acts: the rules remain substantially the current ones, including the special VAT scheme for farmers, but the numbering of the articles changes. It is advisable to review the statutory references in contracts, resolutions and internal documents that cite them.