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
- 01.2Coltivazione di colture agricole permanenti
- 01.27.00Coltivazione di piante per la produzione di bevande
Description
- growing of beverage crops e.g.:
- coffee
- tea
- maté
- cocoa
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 group 01.2:
- growing of perennial flowers and other ornamental plants, see 01.19
Excluded from class 01.27:
- growing of grapes, see 01.21
- growing of hops, see 01.28
Frequently asked questions
I grow tea and coffee plants — should I use ATECO code 01.27.00 or the coffee processing code?
01.27.00 covers the cultivation of coffee, tea, maté and cocoa plants. Roasting coffee beans and processing tea leaves fall under food manufacturing: coffee roasting belongs to 10.83.02 and tea processing to 10.83.01. Growing the beverage plant is agriculture; processing the harvested product is a different code.
Does hops for beer belong under 01.27.00 or under aromatic plants 01.28.00?
Usually under 01.28.00. Hops is listed among the spices and aromatic plants in 01.28.00, not among beverage crops. Code 01.27.00 covers crops such as coffee, tea, cocoa and maté grown to make beverages, but hops follows the aromatic-plant category.
I grow cocoa and make artisan chocolate from it — do I declare the chocolate under 01.27.00?
No, chocolate production is food processing. Growing the cocoa plant is 01.27.00; processing the beans into cocoa mass, cocoa butter and chocolate falls under 10.82.00. The agricultural code covers only the cultivation and harvesting of cocoa beans; turning them into chocolate is a separate activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.27.00— Coltivazione di piante per la produzione di bevande(corrispondenza diretta)