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
- 01.63Attività successive alla raccolta e lavorazione delle sementi per la semina
- 01.63.10Attività successive alla raccolta
Description
- preparation of crops for primary markets (e.g. cleaning, trimming, grading or disinfecting)
- cotton ginning
- preparation of tobacco leaves (e.g. sun drying)
- preparation of cocoa beans (e.g. peeling)
- waxing of fruit
- drying of fruit, vegetables, herbs, spices, medicinal herbs and tobacco
- sorting, cleaning and cutting of medicinal herbs
- retting of plants bearing vegetable textile fibres (such as jute, flax or coir etc.), not associated with the growing of vegetable textile fibres
- artificial ripening of fruits as a service (e.g. banana ripening)
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 01.63:
- preparation of agricultural products by the producer, see the corresponding classes in groups 01.1, 01.2, 01.3
- growing of seeds, see 01.1, 01.2
- processing of seeds to obtain oil, see 10.41
- stemming and redrying of tobacco, see 12.00
- marketing activities of commission merchants and cooperative associations, see division 46
- wholesale of agricultural raw materials, see 46.2
- research to develop or modify new forms of seeds, see 72.10
Frequently asked questions
I clean, sort and pack harvested crops for market without growing them myself. Which ATECO code?
01.63.10. Preparing crops for primary markets — cleaning, grading, trimming, disinfecting, waxing fruit, drying — is this class. Field operations carried out before harvest, such as contract sowing and pruning, fall instead under 01.61.99.
I dry fruit and tobacco and ripen bananas artificially: 01.63.10 or food processing?
01.63.10 as long as you remain at the stage of preparing the product for the primary market, including drying and artificial ripening. If you transform the product into a finished food — for example preserves or packaged goods — you move into food processing under division 10. The dividing line is genuine transformation.
I clean and dry seeds intended for sowing, not consumption: 01.63.10 or another code?
Usually 01.63.20. Preparing seeds destined for re-sowing — cleaning, drying, grading and seed dressing — has its own dedicated class. 01.63.10 prepares the harvest for the primary market, i.e. produce intended for consumption or sale, not for sowing.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.63.00— Attività che seguono la raccolta(unito da più codici)