Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.4Allevamento di animali
- 01.41.00Allevamento di bovini da latte
Description
- raising and breeding of dairy cattle and/or buffaloes
- production of raw milk from cows or buffaloes
- production of bovine semen of dairy breeds
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 01.41:
- processing of milk, see 10.51
Frequently asked questions
I have a dairy cow barn and sell raw milk — what ATECO code applies?
01.41.00. The raising of dairy cattle and water buffalo for raw milk production all falls here, including buffalo. If you raise the same animals for meat rather than milk, the code becomes 01.42.00.
I also make cheese and sell it — do I stay on 01.41.00?
No, not for the processing part. Milking and selling raw milk is 01.41.00, but turning it into cheese or yogurt is dairy manufacturing and requires a code from division 10. Livestock farming and processing must be distinguished even if carried out on the same farm.
I produce and sell semen from breeding bulls — does 01.41.00 depend on the breed?
Yes, breed matters. Semen production from dairy-breed bulls falls under 01.41.00 alongside milking. If the semen comes from beef breeds, it follows the beef cattle farming code at 01.42.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.41.00— Allevamento di bovini e bufale da latte, produzione di latte crudo(unito da più codici)