by Antonino Crapanzano
L'purchase of a tractor, whether it is the first means for those who have decided to start an agricultural business or for agricultural entrepreneurs with more experience, it is always a great event.
The tractor can be said to be one of the most important work vehicles necessary for the activities carried out by an agricultural entrepreneur.
For this reason, the purchase of the agricultural tractor and its subsequent use are governed by a series of regulations issued directly by the State which establish what are the necessary documents and the methods of purchase, as well as who are the possible users of the agricultural vehicle.
Let's see together why it is necessary to have the agricultural VAT number for the purchase of a tractor and what are the most important documents.
There agricultural VAT number is the first document we need to proceed with thepurchase of a tractor.
According to the Italian State, in fact, it is useless for anyone to buy a tractor or other agricultural vehicle as a hobby or for collecting.
For this reason, anyone who decides to buy and register an agricultural machine must be a farmer and therefore be registered with the Chamber of Commerce.
The state has decided to regulate thepurchase of a tractor issuing the D.P.R. 153/2006 which states that: "The applicant for the registration of an agricultural machine is the owner of an agricultural company or a company that carries out mechanical-agricultural work or that leases agricultural machines".
We can easily deduce that an agricultural machine can only be purchased by farmers, contractors, dealers and retailers.
Being the primary sector, agriculture to be clear, a sector whose products are intended for sale, agricultural entrepreneurs must have the agricultural VAT number because the D.P.R. 404/2001 establishes: "All those who produce goods for sale are subject to the Value Added Tax (VAT)".
There agricultural VAT number can be requested by everyone those who intend to carry out thepurchase of a tractor or other agricultural vehicles e start a business in this area.
The request must be submitted to the Revenue Agency and is completely free. It can also be submitted by government employees.
Those who are already in possession of the VAT number they can extend it to that necessary to carry out agricultural activities.
The Italian State establishes by issuing some decrees who is exempt from registration with the Chamber of Commerce, let's see what they are.
According to law 77 of 1997 agricultural entrepreneurs falling within the limits set forexemption from VAT payments, precisely with a turnover not exceeding € 7,000, will be exempt from registration with the Chamber of Commerce.
With the entry into force of the new Legislative Decree 228/2001 which introduced some changes regarding the retail sale of agricultural products, even agricultural entrepreneurs must register with the business register and can purchase agricultural vehicles.
After seeing that for thepurchase of a tractor it is necessary to have an agricultural VAT number, we know that other important documents are needed.
First, if we have decided to purchase a new agricultural vehicle only the photocopy of the front and back of the Identity Card and the Tax Code of the buyer.
In the event that the purchase is made on behalf of a Company, photocopies of the documents of all the shareholders will be required.
If we decide to proceed with the purchase of a used agricultural vehicle other documents are needed, such as:
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