AGRICULTURAL BEER: BEER TRANSFORMED INTO AN AGRICULTURAL PRODUCT

For the Italian government, agricultural beer is considered an agricultural product. To produce this type of beer, the producing companies must comply with a series of strict rules. These rules allow the company to operate in an exclusive but rapidly growing market. In recent years, this sector has experienced significant expansion. The production of agricultural beer has also been aided by a favorable tax regime. In addition, state-funded financing has been introduced, which has a maximum of 200,000 euros. Agricultural beer producers also have another important advantage: the barley used to produce malt does not require any fertilizers. This product, in addition to being delicious, is also healthy.

WHAT IS IT AND WHO PRODUCES IT?

Agricultural beer refers to beer that is produced and then bottled in the same company that has grown the barley. The producing company possesses the materials and equipment that allow for the transformation of malt into beer. Farmers who produce agricultural beer are part of the COBI consortium, which was founded in the Marche region in the 1990s and later spread throughout Italy. By changing regulations, COBI has allowed companies to be considered agricultural businesses. Agricultural beer is not produced in industrial quantities, and the raw materials used are given particular attention.

REGULATIONS

Ministerial Decree 212 of 2010 established that beer is no longer considered a simple beverage but is compared to an agricultural product. Producers of agricultural beer are subject to a favorable tax regime, as it is calculated based on income as agricultural. Regarding VAT, it is possible to choose between the normal and special regimes. With the choice of the normal regime, companies are allowed to recover the amount paid. Many companies first choose the normal regime and then switch to the special regime. To be classified as agricultural breweries, 51% of the raw materials used must be produced on their own agricultural company..