Tax Democracy

ATECO code 01.48.99

Raising of other miscellaneous animals n.e.c.

ALLEVAMENTO DI ALTRI ANIMALI VARI N.C.A.

ATECO code01.48.99

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • AAGRICOLTURA, SILVICOLTURA E PESCA
  • 01Produzioni vegetali e animali, caccia e servizi connessi
  • 01.4Allevamento di animali
  • 01.48Allevamento di altri animali
  • 01.48.9Allevamento di altri animali n.c.a.
  • 01.48.99Allevamento di altri animali vari n.c.a.

Description

  • raising and breeding of semi-domesticated animals (except fur animals):
  • birds (except poultry and ostriches)
  • reindeer
  • raising and breeding of reptiles, except crocodiles
  • breeding and raising of aquatic reptiles (saltwater or freshwater)
  • operation of land worm farms, land mollusc farms, land snail farms etc.
  • raising and breeding of pets (except fish), e.g.:
  • cats and dogs
  • birds (e.g. parakeets)
  • hamsters

Exclusion notes

Excluded from division 01:

  • field construction (for example, agricultural land terracing, drainage, preparing rice paddies), see section F
  • activities of buyers and cooperative associations engaged in the marketing of farm products, see section G
  • landscape service activities, see 81.30

Excluded from group 01.4:

  • farm animal boarding and care, see 01.62
  • production of hides and skins from slaughterhouses, see 10.11

Excluded from class 01.48:

  • production of hides and skins originating from hunting and trapping, see 01.70
  • raising of live ornamental fish, see 03.2
  • operation of frog farms, crocodile farms, marine worm farms, see 03.21, 03.22
  • operation of fish farms, see 03.21, 03.22
  • boarding and training of pets, see 96.99
  • operation of shelters for abandoned pets, see 96.99

Frequently asked questions

I breed dogs and cats for sale — what ATECO code do I use?
01.48.99. This class covers the raising of companion animals excluding fish — dogs, cats, ornamental birds, and hamsters — plus reptiles, worms, and land snails. For meat birds such as chickens and turkeys the code is 01.47.00.
I run a snail farm raising land snails — is it 01.48.99 or a different code?
01.48.99. The farming of snails, molluscs, and earthworms falls here under other miscellaneous animals. If instead you raise insects such as crickets or larvae, the correct code is 01.48.91.
I raise ornamental fish for aquariums to resell — does that fall under 01.48.99 as companion animals?
No, fish are excluded from 01.48.99. Raising fish — including ornamental aquarium fish — is aquaculture: in freshwater it falls under 03.22.09. 01.48.99 covers other companion animals such as birds, hamsters, dogs, and cats, but not fish.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 01.49.90Allevamento di altri animali nca(rimappatura complessa)

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