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
- 01.19.12Coltivazione di fiori in colture protette 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 a hydroponic greenhouse: ATECO code 01.19.12 (soilless) or 01.19.13?
01.19.12, because soilless means growing on a substrate or in solution without any soil. If instead the flowers grow in the soil inside the greenhouse, the code is 01.19.13. Both involve a greenhouse; what matters is whether soil is present.
What is the difference between soilless greenhouse flowers (01.19.12) and open-field flowers — is the ATECO code different?
In the same soilless greenhouse I grow both flowers and some hydroponic vegetables: can I use just one code, 01.19.12?
No — flowers and vegetables remain separate headings even when grown in the same soilless installation. Soilless flowers fall under 01.19.12; soilless vegetables and melons have their own code at 01.13.12. The hydroponic system is the same, but the code depends on the type of product.