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
- 01.19Coltivazione di altre colture agricole non permanenti
- 01.19.90Coltivazione di piante da foraggio e di altre colture agricole non permanenti n.c.a.
Description
- growing of clover, alfalfa, sainfoin, maize, lupines, other grasses, fodder kale and similar forage crops
- growing of beet seeds and seeds of forage 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 alfalfa and clover for hay: ATECO code 01.19.90 or one of the cereal codes?
01.19.90, because fodder plants — alfalfa, clover, forage grasses — belong here, including maize grown for forage. Cereals harvested as grain, maize included, fall under 01.11.00. What matters is the end use: fodder or grain.
If I process my own fodder into packaged animal feed, do I stay in 01.19.90?
No — manufacturing animal feed is a separate activity. Growing the fodder crop is 01.19.90; processing it into compound feed for livestock is food manufacturing, classified under 10.91.00. The agricultural code stops at cultivation of the fodder plant.
I grow alfalfa for hay but also keep cattle fed with that fodder: do I stay in 01.19.90 or is it a mixed farm?
It depends on the balance between the two activities. If fodder growing is the predominant activity and livestock are secondary, you are in 01.19.90. When crop growing and livestock farming coexist without one clearly prevailing over the other, the correct heading is mixed farming, 01.50.00. The deciding factor is how significant the livestock side is relative to fodder growing.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.19.90— Coltivazione di piante da foraggio e di altre colture non permanenti(rimappatura complessa)