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
- 01.11.00Coltivazione di cereali, legumi da granella e semi oleosi, escluso il riso
Description
- growing of cereals, e.g.:
- wheat
- grain maize
- sorghum
- barley
- rye
- oats
- millet
- pseudocereals, in other words, fruits or seeds used as cereals, e.g.:
- quinoa
- amaranth
- chia
- growing of leguminous crops, e.g.:
- beans
- broad beans
- chickpeas
- cowpeas
- lentils
- lupines
- peas
- pigeon peas
- growing of oil seeds, e.g.:
- soya beans
- groundnuts
- castor beans
- linseed
- mustard seed
- niger seed
- rapeseed
- safflower seed
- sesame seed
- sunflower seed
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 01.11:
- growing of rice, see 01.12
- growing of vegetables, see 01.13
- growing of sweetcorn, see 01.13
- growing of fibre crops, see 01.16
- growing of maize, lupines or kale for fodder, see 01.19
- growing of oleaginous fruits, see 01.26
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: