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
- 01.6Attività di supporto all'agricoltura e attività successive alla raccolta
- 01.62.0Attività di supporto alla produzione animale
- 01.62.01Attività di maniscalchi
Description
- activities of farriers:
- balancing and shoeing of horses and other equines, e.g. donkeys and mules
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'm a farrier — I shoe horses and trim hooves. Which ATECO code do I need?
01.62.01. Hoof trimming and shoeing of horses and other equines such as donkeys and mules have a dedicated code within livestock support services. Other services on third-party animals — for example breaking-in and livery — fall instead under 01.62.09.
I treat equine hoof pathologies: is that 01.62.01 or veterinary activity?
It depends on who carries out the work. Hoof trimming and shoeing by a farrier are 01.62.01; diagnosis and veterinary treatment are veterinary services, excluded from this class and classified under their own code in business services. A farrier works the hoof — they do not perform clinical activity.
Alongside shoeing horses I also do breaking-in and training: do both go under 01.62.01?
No. 01.62.01 covers only hoof trimming and shoeing of equines. Breaking-in and other zootechnical services rendered on third-party animals — such as training — fall under 01.62.09; two different services within the same class 01.62.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.62.01— Attività dei maniscalchi(corrispondenza diretta)