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
- 01.25.00Coltivazione di altri alberi da frutto, frutti di bosco e frutta in guscio
Description
- growing of berries, e.g.:
- blueberries
- fresh currants
- gooseberries
- kiwi fruit
- raspberries
- strawberries
- sea buckthorn
- growing of fruit seeds
- growing of edible nuts, e.g.:
- almonds
- cashew nuts
- chestnuts
- hazelnuts
- pistachios
- walnuts
- pine nuts
- growing of other tree and bush fruits, e.g.:
- locust beans
- persimmon
- pomegranate
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
Excluded from class 01.25:
- growing of coconuts, see 01.26
Frequently asked questions
I grow blueberries and raspberries: ATECO code 01.25.00 or do I fall under stone fruits 01.24.00?
01.25.00. Berries and soft fruit — blueberries, raspberries, currants, strawberries, gooseberries, kiwi — belong here, together with nuts. Pome fruits and stone fruits such as apples, peaches, and cherries have their own heading at 01.24.00. Small berries stay in this heading.
Walnuts, hazelnuts, and chestnuts: do they go in 01.25.00 or among oil-bearing fruits 01.26.00?
In 01.25.00. Edible nuts in the shell — walnuts, hazelnuts, almonds, chestnuts, pistachios, pine nuts — are included in this heading. Oil-bearing fruits destined for oil production, such as olives and coconuts, fall instead under 01.26.00. What matters here is that the nuts are intended for consumption.
I grow strawberries under a tunnel: does the code change compared to open-field growing, as it does for vegetables?
No. Strawberries are berries and stay in 01.25.00 whether grown in the field or under a tunnel. The distinction between open-field and protected growing applies to vegetables 01.13.11 and flowers, not to soft fruit. For berries, the species matters — not whether you cover them with a tunnel.
I shell, roast, and package my hazelnuts to sell them: do I stay on 01.25.00?
Not for that processing. Growing and harvesting walnuts, hazelnuts, and almonds is 01.25.00; shelling, roasting, and packaging nuts as a finished product is food processing, falling under 10.39.00. The agricultural code goes up to harvesting the shell; further processing moves to a different activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.25.00— Coltivazione di altri alberi da frutta, frutti di bosco e frutta in guscio(corrispondenza diretta)