ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 01.11.00— Coltivazione di cereali, legumi da granella e semi oleosi, escluso il riso(unito da più codici)
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
- 01COLTIVAZIONI AGRICOLE E PRODUZIONE DI PRODOTTI ANIMALI, CACCIA E SERVIZI CONNESSI
- 01.1COLTIVAZIONE DI COLTURE AGRICOLE NON PERMANENTI
- 01.11Coltivazione di cereali (escluso il riso), legumi da granella e semi oleosi
- 01.11.10Coltivazione di cereali (escluso il riso)
Frequently asked questions
I grow wheat and maize, but I also have a rice paddy — same ATECO code 01.11.00 or do I need a separate code for rice?
You need a separate code. Rice has its own dedicated code, 01.12.00, and is expressly excluded from 01.11.00 — the title itself says "excluding rice". Under 01.11.00 you'll find wheat, grain maize, barley, rye, oats, sorghum, grain legumes such as chickpeas and lentils, and oilseeds such as soya, sunflower and rapeseed. If the rice paddy is a permanent part of your operation, rice must be reported under its own code.
I grow soya and sunflower for oil production — does that fall under 01.11.00 or under an oil-manufacturing code?
Usually 01.11.00: the cultivation of oilseeds (soya, sunflower, rapeseed, linseed, sesame) is classified here. Pressing them to obtain oil is a separate activity, classified under food processing as 10.41.20. The dividing line is whether you sell the seed or transform it into oil: industrial processing falls outside this agricultural code.
I produce certified seed wheat for other farmers — not milling wheat. Does it still fall under 01.11.00 or is there a different code?
It depends on who does the seed conditioning. If you grow the wheat and harvest it, you stay under 01.11.00 even when the crop is intended for sowing. Cleaning and conditioning seeds to improve their germination rate — whether as a standalone service or on behalf of third parties — falls instead under 01.63.20. Growing the plant is one thing; processing the seed for field use is another.
I grow barley and then sell it wholesale to other businesses — do I need a separate code alongside 01.11.00 for the trading activity?
Yes, if it becomes a genuine trading activity. Selling your own farm's harvest still falls within cultivation under 01.11.00. Buying cereals from third parties and reselling them wholesale is trading and falls under 46.21.10. What matters is whether you are selling your own grain or acting as an intermediary for someone else's.