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
- 01.45.00Allevamento di ovini e caprini
Description
- raising and breeding of sheep and goats
- production of raw sheep or goat milk
- production of raw wool
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 01.45:
- sheep shearing on a fee or contract basis, see 01.62
- production of pulled wool, see 10.11
- processing of milk, see 10.51
Frequently asked questions
I have a flock of sheep and sell milk and raw wool — what ATECO code do I need?
01.45.00. The raising of sheep and goats, with the production of raw milk and raw wool, all falls here. If you process the wool or shear animals for other farmers, that is a separate activity: contract shearing falls under 01.62.09.
I make goat's cheese from my own milk — does the dairy operation fall under 01.45.00?
No, only the farming and raw milk production. Processing goat's or sheep's milk into cheese is dairy manufacturing and requires a code from division 10. Keep the farming and the processing operations separate even if they take place on the same farm.
I raise goats solely for kid meat, with no milking or shearing — am I still under 01.45.00?
Yes, 01.45.00 applies to sheep and goats regardless of purpose, including meat-only operations. Raw milk and raw wool are possible uses within the same class, not prerequisites. If you raise camelids such as alpacas, which also produce wool, the code is different: 01.44.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.45.00— Allevamento di ovini e caprini(corrispondenza diretta)