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
- 01.6Attività di supporto all'agricoltura e attività successive alla raccolta
- 01.62.0Attività di supporto alla produzione animale
- 01.62.09Altre attività di supporto alla produzione animale
Description
- animal production activities on a fee or contract basis, e.g.:
- activities to promote the propagation, growth and output of animals
- herd testing services, droving services, agistment services, poultry caponising, coop cleaning etc.
- activities related to artificial insemination
- stud services
- sheep shearing
- farm animal boarding and care
Exclusion notes
- veterinary activities, see 75.00.00
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 class 01.62:
- provision of space for animal boarding only, see 68.20
- agricultural research activities, see 72.10
- veterinary activities, see 75.00
- vaccination of animals, see 75.00
- rental of animals (e.g. herds or racehorses), see 77.39
- pet boarding, see 96.99
Frequently asked questions
I board third-party livestock and provide shearing and breaking-in services on a contract basis. Which ATECO code?
01.62.09. Contract zootechnical services for third parties — livestock boarding and care, shearing, horse breaking-in, herd management, artificial insemination, caponising — all belong here. If you shoe horses instead, farriery has its own separate code: 01.62.01.
I offer artificial insemination services to livestock farmers: does that fall under 01.62.09 or is it veterinary?
01.62.09. Artificial insemination provided as a livestock support service belongs in this class. Actual veterinary services are excluded and carry their own code in business services. What matters is that the activity is a support service to animal production, not a clinical veterinary act.
I caponise and clean poultry houses for a poultry farm — the animals are not mine: 01.62.09 or 01.47.00?
01.62.09. Caponising, cleaning poultry houses and, more generally, services rendered on third-party animals for a fee fall within support services. If the poultry were yours and you were raising them for meat or eggs, the code would become the poultry farming activity itself, 01.47.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.62.09— Altre attività di supporto alla produzione animale (esclusi i servizi veterinari)(rimappatura complessa)