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
- 01.4Allevamento di animali
- 01.48Allevamento di altri animali
- 01.48.40Bachicoltura
Description
- raising of silkworms, production of silkworm cocoons
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 group 01.4:
- farm animal boarding and care, see 01.62
- production of hides and skins from slaughterhouses, see 10.11
Excluded from class 01.48:
- production of hides and skins originating from hunting and trapping, see 01.70
- raising of live ornamental fish, see 03.2
- operation of frog farms, crocodile farms, marine worm farms, see 03.21, 03.22
- operation of fish farms, see 03.21, 03.22
- boarding and training of pets, see 96.99
- operation of shelters for abandoned pets, see 96.99
Frequently asked questions
I raise silkworms to produce cocoons — what ATECO code do I need to register?
01.48.40. Silk-worm raising — that is, the farming of silkworms and the production of cocoons — has its own dedicated class. If you raise other insects, for example for animal feed or food, go to 01.48.91.
I also spin silk after harvesting the cocoons — do I stay on 01.48.40?
Not for the spinning. Silk-worm raising under 01.48.40 ends at cocoon production; processing the yarn is a textile activity with a manufacturing-sector code. Keep the farming and the silk processing on separate codes.
I raise silkworms for animal feed, not silk — is it 01.48.40 or insect farming?
Usually 01.48.91. 01.48.40 is silk-worm raising in the sense of farming silkworms to obtain cocoons. If you grow larvae and silkworms as a protein source for feed or food, you fall under insect farming at 01.48.91; the key distinction is that 01.48.40 requires the purpose to be silk cocoon production.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.49.40— Bachicoltura(corrispondenza diretta)