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
- 01.19.11Coltivazione di fiori in piena aria
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 cut flowers outdoors in the field: should I use ATECO code 01.19.11 or the greenhouse flower code?
Floriculture: if I also sell my flowers retail from a shop, is ATECO code 01.19.11 enough?
Not for the retail side. Growing the flowers is 01.19.11; running a flower shop — i.e. retail trade — is a separate activity classified under 47.76.10. The agricultural code covers flower production only.
I produce cuttings and flower seedlings for resale to nurseries, not cut flowers: is 01.19.11 correct or should I use a different code?
Usually a different code. When the core activity is plant propagation — cuttings, seedlings, propagating material, and ornamental planting stock — the correct heading is 01.30.00. Code 01.19.11 covers the cultivation of flowers grown for sale as cut flowers, outdoors. Nursery growing and cut-flower production are classified separately.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.19.10— Coltivazione di fiori in piena aria(corrispondenza diretta)