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
- 01.48Allevamento di altri animali
- 01.48.9Allevamento di altri animali n.c.a.
- 01.48.91Allevamento di insetti
Description
- raising of insects
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 want to raise crickets and larvae for insect flour — what ATECO code do I use?
I also process the insects I raise into flour and package them — do I stay on 01.48.91?
Not for the processing. Raising the insects is 01.48.91, but grinding them and producing flour or packaged products is an activity in division 10. The farming side and the food-processing side require separate codes.
I raise earthworms for vermicompost and land snails — is that 01.48.91 like insects?
No, for those you go to 01.48.99. Earthworms, land snails, and terrestrial molluscs are not insects and fall under other miscellaneous animals. 01.48.91 is for true insects such as crickets and feed larvae.