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
- 01.46.00Allevamento di suini
Description
- raising and breeding of swine and pigs
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 have a pig farm and sell live pigs to the abattoir — what ATECO code applies?
01.46.00. The raising and breeding of pigs in all stages — from sow unit through to fattening — falls under this code. Slaughtering and meat processing are a different matter and require codes in division 10, not here.
I take in other farmers' pigs for housing in my facilities in exchange for payment — does that fall under 01.46.00?
No, if the animals are not yours. Raising your own pigs is 01.46.00; housing and caring for third-party pigs in exchange for payment is a support service and falls under 01.62.09.
I run only the sow unit and sell weaners to fattening farms — do I stay on 01.46.00?
Yes, 01.46.00. The raising and breeding of pigs falls here at every stage, so operating only a sow unit and selling weaners to fattening farms is covered. Other livestock sectors, such as poultry, have their own codes — for example 01.47.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.46.00— Allevamento di suini(corrispondenza diretta)