Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.4Allevamento di animali
- 01.42.00Allevamento di altri bovini e bufalini
Description
- raising and breeding of cattle and buffaloes for meat
- production of bovine semen of meat breeds
- raising and breeding of draft cattle or buffaloes
- raising and breeding of fighting bulls
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
Frequently asked questions
I raise beef cattle for slaughter — 01.42.00 or 01.41.00?
01.42.00. When cattle or buffaloes are raised for meat, for draught use, or as fighting bulls, this is the correct code. When milk is the main product, 01.41.00 applies instead.
I buy calves and sell them after fattening without farming anything else — which code applies?
Still 01.42.00, because you are raising beef cattle. If instead you only provide housing and care for animals belonging to other farmers — without owning the animals — that third-party service falls under 01.62.09.
I raise buffalo for meat, not for mozzarella milk — 01.42.00 or 01.41.00?
01.42.00. The same buffalo animal changes code depending on purpose: if you raise it for meat, you are here alongside beef cattle, draught animals and fighting bulls. If you milk it to produce raw milk, the code becomes 01.41.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.42.00— Allevamento di bovini e bufalini da carne(rimappatura complessa)