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
- 01.2Coltivazione di colture agricole permanenti
- 01.23.00Coltivazione di agrumi
Description
- growing of citrus fruits, e.g.:
- grapefruit and pomelo
- lemons and limes
- oranges
- tangerines, mandarins and clementines
- bergamot, citrus myrtifolia and cedro
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 01.2:
- growing of perennial flowers and other ornamental plants, see 01.19
Frequently asked questions
I have an orange and lemon grove: ATECO code 01.23.00 or the tropical fruit code?
01.23.00, dedicated to citrus fruits: oranges, lemons, limes, grapefruits, mandarins, clementines, plus bergamot, chinotto, and citron. Tropical and subtropical fruit such as mango and avocado falls under 01.22.00. Citrus fruits have their own heading precisely to avoid this confusion.
If I produce juices and marmalade from my oranges and lemons, do I stay on 01.23.00?
Not for the processing. Growing citrus fruits is 01.23.00; producing fruit juices and preserves is food manufacturing, for example under 10.39.00. The agricultural code covers the grove and the harvest, not the transformed product.
I grow citrus trees in pots for resale to nurseries, not the fruit: is it 01.23.00 or a different code?
Usually a different code. Raising citrus seedlings and young trees for sale to other growers is plant reproduction, classified under 01.30.00. Code 01.23.00 applies when you cultivate the grove to harvest and sell oranges, lemons, and mandarins. Nursery growing and fruit harvesting are separate headings.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.23.00— Coltivazione di agrumi(corrispondenza diretta)