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
- 01.1Coltivazione di colture agricole non permanenti
- 01.19Coltivazione di altre colture agricole non permanenti
- 01.19.1Coltivazione di fiori
- 01.19.13Coltivazione di fiori in altre colture protette, escluse colture fuori suolo
Description
Notes from category 01.19.1:
- growing of flowers
- cutting of flowers and flower buds
- growing of flower seeds
- growing of perennial flowers and other ornamental plants
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 01.19:
- growing of grain maize, see 01.11
- growing of sweet corn, see 01.13
- growing of sugar beet seeds, see 01.13
- growing of hops, see 01.28
- growing of non-perennial spices and aromatic, drug and pharmaceutical crops, see 01.28
- growing of plants for ornamental purposes, see 01.30
Frequently asked questions
I grow flowers in soil inside a greenhouse: code 01.19.13 or the soilless code 01.19.12?
01.19.13, because the flowers grow in the greenhouse soil rather than hydroponically. Soilless growing — on a substrate or in solution without soil — falls under 01.19.12. The growing environment is protected in both cases; the code splits on whether roots are in soil or not.
I grow flowers under a seasonal tunnel: do I stay with the open-field code 01.19.11 or is it protected growing?
Protected growing in most cases, so 01.19.13: tunnels and greenhouses — even seasonal ones — count as protected growing. The open-field code 01.19.11 assumes no cover above the plants. If a tunnel is how you grow, this is the correct code.
In my soil-based greenhouse I mainly produce potted ornamental plants and seedlings rather than cut flowers: 01.19.13 or something else?
Usually something else. The production of ornamental planting stock, seedlings, and propagating material falls under plant reproduction, 01.30.00. Code 01.19.13 covers flowers cultivated in soil-based greenhouses and sold as flowers. Ornamental nursery growing and cut-flower production are classified under separate headings.