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
- 01.1Coltivazione di colture agricole non permanenti
- 01.14.00Coltivazione di canna da zucchero
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 01.14:
- growing of sugar beet, see 01.13
Frequently asked questions
I grow sugar cane — is the code 01.14.00 or the sugar beet one?
01.14.00, because sugar cane has its own dedicated entry. Sugar beet, which also serves as a source of sugar, falls instead under roots at 01.13.20. Same end product (sugar), two different plants and two different codes.
If I produce sugar from my sugar cane, do I declare it under 01.14.00?
No, sugar production is a separate activity. Growing the cane is 01.14.00; processing it to obtain sugar is a food-industry activity classified under 10.81.00. The agricultural code covers cultivation and harvesting of the cane, not its transformation into sugar.
I grow ornamental canes or grasses such as miscanthus, not sugar cane — does 01.14.00 still apply?
No, 01.14.00 covers only sugar cane (Saccharum). Other grasses and non-permanent crops without their own entry fall under the residual category 01.19.90. What matters here is the species and its sugar-producing purpose, not the cane-like appearance of the plant.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.14.00— Coltivazione di canna da zucchero(corrispondenza diretta)