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
- 01.61Attività di supporto alla produzione vegetale
- 01.61.9Attività di supporto alla produzione vegetale n.c.a.
- 01.61.99Altre attività di supporto alla produzione vegetale n.c.a.
Description
- crop production activities on a fee or contract basis, e.g.:
- preparation of fields
- establishing a crop
- treatment of crops
- crop spraying, including by air
- trimming of fruit trees and vines
- transplanting of rice; thinning of beets
- harvesting
- operation of agricultural irrigation equipment
- provision of agricultural machinery with operators and crew
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 class 01.61:
- post-harvest crop activities, see 01.63
- drainage of agricultural land, see 43.12
- landscape architecture, see 71.11
- activities of agronomists and agricultural economists, see 74.99
- rental of agricultural and forestry machinery and equipment without operator, see 77.31
- landscape gardening; planting, see 81.30
- organisation of agricultural shows and fairs, see 82.30
Frequently asked questions
I'm an agricultural contractor doing ploughing, sowing, pruning and harvesting for others. Which ATECO code applies?
01.61.99. Contract crop operations performed for third parties — soil preparation, sowing, pruning, spraying, harvesting — and the hire of agricultural machinery with an operator all fall here. If you limit your work to plant-protection treatments, the specific code 01.61.91 is a better fit.
I hire out my tractor with me at the wheel for field work: 01.61.99 or a rental code?
01.61.99 if you are supplying the agricultural machine together with an operator to work the crop. Renting out the machine alone without a driver is a rental activity under division 77, not an agricultural service. The presence of the operator makes all the difference.
I harvest grapes and olives for other farmers and then clean and sort them: all under 01.61.99?
Only up to the harvesting stage. Harvesting crops on a contract basis is 01.61.99, but cleaning, sorting and preparing the harvest for market moves to 01.63.10. The dividing line is the moment the product has already been detached from the plant and you are processing it for sale.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.61.00— Attività di supporto alla produzione vegetale(diviso in più codici)