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
- 03Pesca e acquacoltura
- 03.2Acquacoltura
- 03.22.0Acquacoltura in acque dolci
- 03.22.09Altre attività di acquacoltura in acque dolci
Description
- fish farming in freshwater, including farming of freshwater ornamental fish
- culture of freshwater crustaceans, bivalves, other molluscs and other aquatic animals
- operation of fish hatcheries (freshwater)
- farming of frogs
- culture of fish and other aquatic animals in freshwater by aquaponics processes
Exclusion notes
Excluded from division 03:
- processing of fish, crustaceans or molluscs, whether at land-based plants or on factory ships, see 10.20
- building and repairing of ships and boats, see 30.11, 30.13, 33.15, 33.18
- sport or recreational fishing activities, see 93.19
Excluded from group 03.2:
- breeding and raising of reptiles, see 01.48
- breeding and raising of snakes and turtles, see 01.48
- production of bird skins from ranching operations or skins from farming reptiles (e.g. snakes and turtles), see 01.48
Excluded from class 03.22:
- aquaculture activities in salt water filled tanks and reservoirs, see 03.21
- operation of sport fishing preserves, see 93.19
Frequently asked questions
I am setting up a freshwater trout farm: ATECO code 03.22.09 or fishing 03.12.00?
03.22.09, because you are farming the fish rather than catching them. This covers the farming of freshwater fish — including ornamental species — crustaceans and molluscs, the management of fish nurseries, and frog farming, including aquaponics. If you catch wild fish in rivers or lakes, the code is freshwater fishing 03.12.00.
Do ornamental fish farming and aquaponics fall under ATECO code 03.22.09?
Yes, both: ornamental freshwater fish and aquaponic farming fall under 03.22.09, as does frog farming. If you only cultivate freshwater algae, the dedicated code is 03.22.01.
I farm frogs in tanks: ATECO code 03.22.09 or is it classified as catching wild frogs?
03.22.09, if you raise the frogs yourself in freshwater tanks. Capturing frogs in the wild is a different matter and falls under hunting, i.e. 01.70.00. Farming raises them; hunting takes them from the wild.
I am opening a freshwater prawn facility but also considering brackish-water tanks: same ATECO code?
Only fresh water belongs here. The farming of freshwater crustaceans and molluscs falls under 03.22.09, while aquaculture in seawater or brackish water has the code 03.21.09. The salinity of the facility's water makes the distinction.