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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 81Attività di servizi per edifici e per la cura del paesaggio
- 81.30.00Attività di servizi per la cura del paesaggio
Description
- landscape gardening; planting
- planting, care and maintenance of parks and gardens for:
- private and public housing
- public and semi-public buildings (schools, hospitals, administrative buildings, church buildings etc.)
- municipal grounds (parks, green areas, cemeteries etc.)
- highway greenery (roads, train lines and tramlines, waterways, ports)
- industrial and commercial buildings
- planting, care and maintenance of greenery for:
- buildings (roof gardens, facade greenery, indoor gardens, etc.)
- sports grounds (football fields, golf courses, etc.), playgrounds, lawns for sunbathing and other recreational parks
- stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems)
- planting of vegetation for protection against noise, wind, erosion, visibility
- protection and restoring landscape (e.g. for parks, gardens)
- ecological engineering works for the purpose of ecological preservation of sites
- restoration of natural environments (e.g. plant engineering, renaturation of ecosystems)
- erosion control activities in mountain environments, spawning grounds, and riverbanks
- creation and relocation of species habitats (e.g. nesting boxes, shelters, hibernacula)
- prevention, control and response activities against the introduction and spread of invasive species in fauna or flora
- environmental management (e.g. performing protection and maintenance measures for dunes, moors, wetlands or other sensitive areas; eco-grazing)
Exclusion notes
Excluded from class 81.30:
- protection or restoration activities of agricultural and forestry land, see divisions 01 and 02
- commercial growing and planting for commercial growing of plants, trees, see divisions 01 and 02
- tree nurseries and forest tree nurseries, see 01.30, 02.10
- keeping the land in good environmental condition for agricultural use, see 01.61
- restoration of marine ecosystems, see 03.30
- construction activities for landscaping purposes, see section F
- landscape design and architectural activities, see 71.11
- operation of national parks, nature reserves etc., including conservation and maintenance, see 91.42
Frequently asked questions
I'm opening a VAT number as a gardener — is 81.30.00 the right code?
Yes. A gardener who creates, tends, and maintains parks, gardens, and green areas at residential properties, public buildings, sports grounds, and roads uses 81.30.00. Green-area maintenance carried out by third parties is a regulated activity: since 2016 you must demonstrate the professional competence required by law.
I maintain green areas and occasionally sweep forecourts — 81.30.00 or street cleaning?
Usually 81.30.00 if the core of the work is green-area maintenance. Street sweeping as a standalone service, including snow and ice removal, falls under 81.23.91. The deciding factor is your predominant activity: planting and pruning, or cleaning the road surface.
Does environmental restoration and green engineering fall under landscape services?
Yes. 81.30.00 covers the restoration of natural environments, vegetation engineering, erosion control in mountain areas, and invasive-species management. If instead you design green spaces as a technical consultant without carrying out the physical works, you are closer to consultancy — for example 70.20.09.
Maintenance of a golf course or football pitch — what ATECO code?
81.30.00. The construction and maintenance of sports grounds such as golf courses and football pitches is explicitly listed among the activities of this code, alongside playgrounds and recreational parks. It is always green-area maintenance, not management of a sports facility.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 81.30.00— Cura e manutenzione del paesaggio (inclusi parchi, giardini e aiuole)(corrispondenza diretta)