From January 1st 2017 came into force a law long awaited from industry, the new truffle tax legislation.
Following the intervention of European community with the EU Pilot 8123/15/TAXU, the law n.122 was passed the July 7th 2016. In particular, Article 29 deals with the taxation of the collection and marketing of truffles.
Finally the VAT changes from 22% to 10%, it’s eliminated the figure of the amateur collector and the issue of “self-invoice” by the trader.
These changes have important implications throughout the supply chain.
Anonymity of occasional truffle hunter disappears, because he must issue a receipt to the buyer with indicated: quantity, truffle species and harvesting area. The trader will act as the withholding agent and will pay the taxes owed by the truffle hunter.
Simplifying the truffle hunter will pay the 17.94% of the proceeds from the sale of truffles.


  • Less final tax for the consumer
  • Emergence of hidden economy: incentive to invoicing to restaurants by professional operators and disincentive to the direct purchase from the occasional truffle hunter, reporting to the respect of real supply chain: truffle hunter-> dealer -> restaurateur -> consumer
  • Greater competitiveness of Italian truffle dealers in foreign markets that had to compete with foreign competitors who have a more advantageous tax system in comparison to Italy
  • Greater product traceability


  • The receipt mechanism made by truffle hunter is not yet clear, considering also that you don’t know what is the definition of occasional collector. Furthermore, there is a certain reluctance from the truffle hunters to come out from anonymity because they prefer to remain in “grey area of taxation”


Our idea has always been that the truffle was recognized agricultural product and steps and that it passes at the VAT rate of 4% as all other products of nature. It’s difficult to understand why epigeous mushrooms (porcini for example) have a tax and instead the hypogeous mushrooms (truffles) have another one. However, we are pleased that finally something has moved, both on the fiscal front that about the anonymity of truffle hunter.
Another important point is the traceability of the product, it’s right that consumers know the origin of product.


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