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
- 03Pesca e acquacoltura
- 03.2Acquacoltura
- 03.22.0Acquacoltura in acque dolci
- 03.22.01Coltivazione di alghe in acque dolci
Description
- growing of seaweed and algae (edible or not)
- freshwater microalgae cultivation
Exclusion notes
Excluded from division 03:
- processing of fish, crustaceans or molluscs, whether at land-based plants or on factory ships, see 10.20
- building and repairing of ships and boats, see 30.11, 30.13, 33.15, 33.18
- sport or recreational fishing activities, see 93.19
Excluded from group 03.2:
- breeding and raising of reptiles, see 01.48
- breeding and raising of snakes and turtles, see 01.48
- production of bird skins from ranching operations or skins from farming reptiles (e.g. snakes and turtles), see 01.48
Excluded from class 03.22:
- aquaculture activities in salt water filled tanks and reservoirs, see 03.21
- operation of sport fishing preserves, see 93.19
Frequently asked questions
I cultivate freshwater microalgae for supplements: ATECO code 03.22.01 or 03.21.01?
03.22.01, when you cultivate macroalgae or microalgae in fresh water, whether edible or not. The marine counterpart is 03.21.01: only the type of water differs. The processing of algae into a finished product (supplement, cosmetic) is a manufacturing activity, separate from this cultivation code.
Do cultivating freshwater algae and farming freshwater fish share the same ATECO code?
No. Freshwater algae fall under 03.22.01, while the farming of freshwater fish, frogs, and molluscs has the code 03.22.09. They are two separate entries within the same freshwater aquaculture category.
I collect wild algae from a pond instead of cultivating them: does that still fall under ATECO code 03.22.01?
No, if you collect them wild from inland waters it is fishing, not cultivation. The collection of wild algae and organisms from fresh water falls under freshwater fishing, i.e. 03.12.00. 03.22.01 applies when you cultivate the algae yourself, growing them in a facility.