General Policy
Homeating and its team expect adherence to the standard hygiene rules observed in a private home. If private events of an occasional nature are held without the use of professional equipment or a business-like organization, such as, for example, the presence of waiters, multiple set tables, printed menus, or the storage of raw materials, it is considered “Social Eating.”
The peculiarity and ultimate goal of the event itself is socialization and the desire to share a passion, where the financial contribution is solely to reimburse the expenses incurred. In this case, no specific requirements are needed from a regulatory point of view; however, the venue where the event will take place must meet hygiene and regulatory standards to ensure habitability according to current regulations.
If, on the other hand, events are organized regularly so that the financial outcome is significant, the activity falls under the regulations related to “Home Restaurants.” In such cases, it is possible to employ collaborators, professional tools, and anything else that allows the activity to be profitable. If it is an “Home Restaurant,” it is necessary to meet the requirements set by the applicable regulations: submission of the SCIA (or request for authorization) and creation of the HACCP self-control manual. More information on the current regulations, including the recent MISE resolution, can be found here.
There is a strong difference between the aforementioned categories, not only in the volumes generated but also in their connotation: while Social Eating has a strong spirit of socialization, its primary purpose is the desire to share culinary skills in one’s home within the freedom of the individual; the Home Restaurant is the next step, where, although it remains a secondary activity for the Host, the economic aspect and continuity can have greater significance.
Today, there is a “quantitative” parameter that, solely within the scope of Social Eating, provides private users, without any entrepreneurial setup, with guidance on what they need to do to comply. It concerns the total amount of transactions in the calendar year, which, if it exceeds €5,000, requires the host to pay social security contributions.
And from a tax perspective?
If the event falls under what we have defined as Social Eating, from a tax perspective, it is an occasional service between private individuals. This requires the host to issue a fiscal receipt to the guest, but Homeating takes care of this at the time of purchase. Even for this type of activity, where there is a useful income for the host, it is appropriate to pay taxes. If you are a host, you will need to provide all documentation related to your activity on Homeating to your accountant at the end of the year (including receipts for expenses and Homeating receipts), who will calculate and enter the correct figures in your declaration among those deriving from occasional activities.
And if someone feels unwell during or after a dinner?
Your responsibility does not change because you use Homeating: if you invite friends to dinner (with or without Homeating) and someone feels unwell because you served spoiled food, you are responsible. It is the host’s duty to be careful to serve good and quality items, but it is the responsibility of those who eat to pay attention to what is offered to them and to their own food allergies or intolerances.

